The slippery slоpe frаmewоrk in tаx соmpliаnсe: саse оf Azerbаijаn prоvinсe

This study aims to investigate whether the perception of power, the perception of trust, the perception of distributive justice, the perception of criminal justice has an effect on voluntary tax compliance and compulsory tax compliance of taxpayers based on the province of Ganja in Azerbaijan. Within the scope of the research, data obtained from 312 subjects were taken into account. The reliability of the scales used in the study was tested by Cronbach Alpha Coefficient method. After the reliability and validity of the scales were determined, the research hypotheses were tested by Correlation and Multiple Regression Analyses. As a result of research of the power of both the taxpayer confidence in the tax authorities tax authorities, penalties and taxes applied by the tax authorities of the state in relation to the distribution of taxpayers for the tax justice perceptions, it was determined that the tax had no effect on voluntary and mandatory. Keywоrds: Аzerbаijаn, Slippery Slоpe, Pоwer, Trust, Voluntary Tax Compliance, Mandatory Tax Compliance.