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Procedural Fairness and Tax Compliance

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  • Hartner , Martina

    ()

  • Rechberger, Silvia

    ()

  • Kirchler, Erich

    ()

  • Schabmann, Alfred

    ()
    (University of Vienna (Austria))

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    Abstract

    For taxpayers it is important to be treated in a procedurally fair and respectful manner, especially when being committed to pay their share of taxes and feeling identified with the nation. In case of perceived unfair treatment and processes of unfair decision making, taxpayers resist paying the whole amount of their taxes due. In this article the relationship between taxpayers’ treatment by tax authorities and non-compliance was further investigated. Based on the group engagement model (Tyler and Blader 2000, 2003), it was shown that procedural justice positively affects motivational postures of deference (Braithwaite 2003) and negatively affects motivational postures of defiance (Braithwaite 2003). Additionally, this relationship was partly mediated by national identity judgments. Regarding the influence on actual tax behavior, only a significant effect from motivational postures of defiance on non-compliance was obtained from the current data.

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    Bibliographic Info

    Article provided by Queensland University of Technology (QUT), School of Economics and Finance in its journal Economic Analysis and Policy (EAP).

    Volume (Year): 38 (2008)
    Issue (Month): 1 (March)
    Pages: 137-152

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    Handle: RePEc:eap:articl:v:38:y:2008:i:1:p:137-152

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    Web page: http://www.journals.elsevier.com/economic-analysis-and-policy/
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    Related research

    Keywords: Tax Compliance; Procedural Justice; Motivational Postures; Social Identity;

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    References

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    1. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    2. Bordignon, Massimo, 1993. "A fairness approach to income tax evasion," Journal of Public Economics, Elsevier, vol. 52(3), pages 345-362, October.
    3. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    4. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
    5. Fujii, Satoshi & Kitamura, Ryuichi & Suda, Hideo, 2004. "Contingent valuation method can increase procedural justice," Journal of Economic Psychology, Elsevier, vol. 25(6), pages 877-889, December.
    6. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742.
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    Cited by:
    1. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.

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