Survey Data of 1,761 Micro-Business Owners in Greece

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.