Survey Data of 1,761 Micro-Business Owners in Greece
Description
In a nationally representative survey of 1,761 Greek micro-business owners, we examined the psychological determinants of tax behavior using the Slippery Slope Framework (SSF). The study tested two core SSF assumptions: (i) trust in tax authorities predicts voluntary compliance, and (ii) perceived legitimate and coercive power predicts enforced compliance. Regression analyses examined determinants of both voluntary and enforced compliance, including attitudes toward tax authorities, perceptions of interaction climate, socioeconomic characteristics, and demographic traits. Secondary analyses assessed the mediating role and drivers of trust, investigating how perceived corruption, patriotism, tax knowledge, compliance norms, and interactions with tax authorities shape trust. Data Collection: Data were collected via a national e-survey targeting all registered Greek micro-firms. The sampling frame was constructed using business registries from regional Chambers of Trade, Craftsmanship, and Industry and validated through Eurostat Business Statistics and the Hellenic Statistical Authority’s 2019 Business Register. Stratified random sampling ensured equal inclusion probabilities across subgroups, resulting in a frame of 42,915 micro-firms (6.3% of the total population). Electronic invitations sent via a professional market research firm yielded 1,761 valid responses (response rate = 4.1%). Key Findings: Trust in tax authorities fosters voluntary compliance. Perceived coercive and legitimate power increases enforced compliance. Trust is influenced by perceptions of fairness, patriotism, emotional attitudes, and perceived corruption. Policy Implications: The results support service-oriented, transparency-focused approaches that foster trust-based relationships between tax authorities and micro-business owners. Dataset Overview & Variables: This dataset contains fully processed survey responses, including item-level responses for all measurement scales and the survey instrument. Multi-item scales (9-point Likert) are provided as mean scores, with missing data handled via listwise deletion. All data were collected and anonymized in accordance with ethical guidelines. Key Variables Include: Voluntary_Compliance (VC1–VC3) Enforced_Compliance (EC1–EC3) Trust (T1–T3) Legitimate_Power (LP1–LP2) Coercive_Power (CP1–CP2) Tax_Knowledge Fairness (FP1–FP3) Negative_Emotions (NE1–NE4) Patriotism Compliance_Norm Corruption Antagonistic_Climate (Likert 1–9) This dataset allows replication of analyses and further exploration of psychological and institutional determinants of tax compliance in micro-firms.
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A national e-survey was conducted among all active micro-firms in the Greek economy. Initially, we compiled a comprehensive list of registered micro-businesses from the regional Chambers of Trade, Craftsmanship, and Industry. To ensure proportional representation across economic sectors and geographic regions, we cross-validated our sample frame with Eurostat’s Business Statistics Database and the Hellenic Statistical Authority’s 2019 Business Register. Using stratified random sampling, we ensured that each respondent within defined subgroups had an equal probability of selection. This process resulted in a catalogue of 42,915 micro-firms, representing 6.3% of the targeted population. Eligibility criteria included: (i) valid email address of the owner, (ii) registration with a relevant chamber, (iii) location within Greece, and (iv) employment of fewer than ten individuals. The study protocol received approval from the Ethics Review Board of the Hellenic Open University. Prior to full deployment, a pilot survey was conducted with 82 micro-business owners to assess comprehension and refine survey instruments. These responses were excluded from the final dataset. With the assistance of a market research firm, e-invitations were sent to all 42,915 micro-businesses. After multiple follow-up reminders, 3,312 responses were collected, of which 1,761 complete and eligible responses were retained for analysis. To examine the predictors of (i) voluntary compliance, (ii) enforced compliance, (iii) trust in tax authorities, we employed OLS and regression models. The analysis included a wide range of variables identified as significant in the literature, such as attitudes toward the state and tax authorities, perceived interaction climate, and socioeconomic, individual, and demographic characteristics. Additionally, we explored factors influencing trust in tax authorities, controlling for sociodemographic variables. All statistical analyses were conducted using IBM SPSS Statistics, Version 29 and Process Macro 5.0 (Hayes, 2022).