Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context

Research on tax compliance was initially conducted using the classical economic paradigm. However, several papers have demonstrated that this “crime paradigm” only partially explains taxpayer behavior. In this context, a new pattern emerged, labeled the “service paradigm,” which assumes that taxpayers are not rational individuals only concerned with maximizing usefulness; they should also receive proper treatment and good-quality public services...