The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels:trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.

Purpose: Customer satisfaction has been a goal within the services marketing area for many years. There has been considerable debate over whether higher education students are customers. Funding sources for higher education (HE), regard student satisfaction as one of the measurable components of a university's success in Australia. If it is accepted that HE students are indeed customers, then the marketing models that are applied to services marketing clients could also be applicable within the higher education arena. Methodology Approach: The research methodology chosen for this paper is a combination of Interpretivism and Critical Incident Theory. The authors have used open interviewing and open ended questionnaires to encourage open dialogue between the researcher and those being questioned. A questionnaire was developed using Qualtrics, which was delivered to every property undergraduate student in Australia. Findings: The current Australian HE student is contributing towards the cost of their tertiary education in a considerable way. For this reason and many others, modern HE students have different needs and expectations from students in the past and they are similar to any other service customer. Responses from the interviews and the questionnaire indicate a degree of dissatisfaction with issues around teaching quality and delivery, outdated and inappropriate materials and the lack of practical application such as formal work experience, site visits and case studies. Originality: This research seeks to evaluate higher education property student satisfaction and identify important factors that universities can concentrate on in their goal of improving the student experience.

The development of Turkey's railway network started in 1856 with the 130 km İzmir-Aydjn line. Turkey's total railway network now measures 11,005 km. The population distribution and the density of towns on railway routes increased as railway construction proliferated, particularly from 1856 to 1940. Public policies that favored transportation by road after the mid-twentieth century, however, marked the end of the railroad's effect on the spread of population.

Il s’agit dans ce document de déterminer le degré et les motifs de satisfaction des étudiants à l’égard des établissements qu’ils fréquentent. Pour ce faire, on commence en premier lieu par défi nir la notion de satisfaction, deuxièmement on présente le cadre conceptuel qui tente de mettre en évidence la relation entre les déterminants de la satisfaction des étudiants. Troisièmement on présente et on analyse les résultats de l’enquête qui a servi aux auteurs à tester les relations présupposées dans les limites du cadre conceptuel. Les points faibles de ces travaux de recherche sont également précisés. Les enseignements tirés de ces travaux révèlent que, pour un groupe au moins de jeunes étudiants de l’université turque, les déterminants de la satisfaction sont la qualité de l’enseignement, la qualité des enseignants, la qualité ...