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Procedural Fairness and Tax Compliance

Author

Listed:
  • Hartner , Martina

    ()

  • Rechberger, Silvia

    ()

  • Kirchler, Erich

    ()

  • Schabmann, Alfred

    () (University of Vienna (Austria))

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.

Suggested Citation

  • Hartner , Martina & Rechberger, Silvia & Kirchler, Erich & Schabmann, Alfred, 2008. "Procedural Fairness and Tax Compliance," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 137-152, March.
  • Handle: RePEc:eee:ecanpo:v:38:y:2008:i:1:p:137-152
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    Citations

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    Cited by:

    1. Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2011. "Customs compliance and the power of imagination," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" SP II 2011-108, WZB Berlin Social Science Center.
    2. Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2014. "Deception choice and self-selection – The importance of being earnest," Journal of Economic Behavior & Organization, Elsevier, vol. 107(PA), pages 25-39.
    3. repec:bla:scandj:v:119:y:2017:i:3:p:821-850 is not listed on IDEAS
    4. Kai A. Konrad & Salmai Qari, 2012. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," Economica, London School of Economics and Political Science, vol. 79(315), pages 516-533, July.
    5. Gaetano Lisi, 2015. "Tax morale, tax compliance and the optimal tax policy," Economic Analysis and Policy, Elsevier, vol. 45(c), pages 27-32.
    6. repec:eee:joepsy:v:62:y:2017:i:c:p:284-294 is not listed on IDEAS
    7. repec:eee:joepsy:v:62:y:2017:i:c:p:63-71 is not listed on IDEAS
    8. Benno Torgler, 2013. "A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 393-411, December.
    9. Boda, Zsolt & Bartha, Attila, 2016. "Adómorál, bizalom és kényszerek - adózási motivációk Magyarországon korrupciós botrányok idején
      [Tax morale, trust and constraints: Tax-compliance motivations in Hungary during corruption scandals]
      ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 1021-1045.
    10. repec:kap:pubcho:v:175:y:2018:i:1:d:10.1007_s11127-018-0513-9 is not listed on IDEAS
    11. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    12. Kai A. Konrad & Tim Lohse & Salmai Qari, 2017. "Compliance with Endogenous Audit Probabilities," Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(3), pages 821-850, July.
    13. Lohse, Tim & Konrad, Kai A. & Qari, Salmai, 2014. "Deception Choice and Audit Design - The Importance of Being Earnest," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100577, Verein für Socialpolitik / German Economic Association.
    14. repec:mgt:youmng:v:12:y:2017:i:4:p:333-353 is not listed on IDEAS
    15. repec:eee:joepsy:v:62:y:2017:i:c:p:1-16 is not listed on IDEAS

    More about this item

    Keywords

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

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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