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.本研究依托滑坡框架（Slippery Slope Framework, SSF），针对1761名希腊微型企业主开展全国代表性抽样调查，剖析税收行为的心理决定因素。本研究检验了滑坡框架的两项核心假设：其一，对税务机关的信任可预测自愿性税收遵从行为；其二，感知到的合法权力与强制权力可预测强制性税收遵从行为。本研究通过回归分析，探究了自愿性与强制性税收遵从的各类决定因素，涵盖对税务机关的态度、互动氛围感知、社会经济特征与人口统计特质。后续辅助分析则评估了信任的中介作用及其驱动因素，探究感知腐败、爱国情怀、税收知识、遵从规范以及与税务机关的互动如何影响信任水平。 ### 数据采集 本研究针对所有注册希腊微型企业开展全国性线上电子调查以采集数据。抽样框依托各地区贸易、手工业与工商业商会的企业登记册构建，并通过欧盟统计局（Eurostat）企业统计数据及希腊国家统计局2019年企业登记册进行验证。本研究采用分层随机抽样法，确保各子群体具有均等的入样概率，最终抽样框涵盖42915家微型企业（占企业总体的6.3%）。通过专业市场调研公司发送电子邀请，最终回收有效问卷1761份，有效回收率为4.1%。 ### 核心研究发现 1. 对税务机关的信任能够正向促进自愿性税收遵从； 2. 感知到的强制权力与合法权力可提升强制性税收遵从水平； 3. 信任水平受公平感知、爱国情怀、情绪态度以及感知腐败的影响。 ### 政策启示 本研究结果支持以服务为导向、聚焦透明度的治理路径，该路径可助力构建税务机关与微型企业主之间基于信任的合作关系。 ### 数据集概览与变量说明 本数据集包含经过完整处理的调查回复数据，涵盖所有测量量表的条目级回复以及调查工具本身。多条目量表采用9点李克特（Likert）量表，以平均分形式呈现，缺失值通过列删除法处理。所有数据均严格遵循伦理准则完成采集与匿名化处理。 ### 核心变量包括： 1. 自愿性税收遵从（Voluntary_Compliance，VC1–VC3） 2. 强制性税收遵从（Enforced_Compliance，EC1–EC3） 3. 信任水平（Trust，T1–T3） 4. 合法权力感知（Legitimate_Power，LP1–LP2） 5. 强制权力感知（Coercive_Power，CP1–CP2） 6. 税收知识（Tax_Knowledge） 7. 公平感知（Fairness，FP1–FP3） 8. 负面情绪（Negative_Emotions，NE1–NE4） 9. 爱国情怀（Patriotism） 10. 遵从规范（Compliance_Norm） 11. 腐败感知（Corruption） 12. 敌对互动氛围（Antagonistic_Climate，李克特1–9分） 本数据集可支持相关分析的复现研究，以及对微型企业税收遵从的心理与制度决定因素开展进一步探索。