Tax Incentives Enhance Tax Compliance: The Perspectives of Tax Officers and Consultants Based on Behavioral Economics and Slippery Slope Framework

Authors: Rahmadani Erawan, Herry Sumarsono

Journal: Journal of Economic Finance Research and Review (JEFRR)

Published: 2026-01-28 · Volume 2, Issue 01, pp. 16-26

DOI: 10.65150/EP-jefrr/V2E1/2026-03

Abstract

Analysis of tax incentives and compliance from behavioral economics and slippery slope framework perspectives.

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