Procedural justice, shame and tax compliance
Collections | ANU Centre for Tax System Integrity (CTSI) |
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Title: | Procedural justice, shame and tax compliance |
Author(s): | Murphy, Kristina Australian National University. Centre for Tax System Integrity Australian Taxation Office |
Publisher: | Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University Australian Taxation Office |
Series/Report no.: | Working paper (Centre for Tax System Integrity) ; no. 50 |
Description: | In the present paper, an individual’s emotional reactions to punishment are found to
play an important role in determining whether or not they will subsequently comply
with their obligations under the law. Survey data collected from 2292 taxpayers who
have been accused of tax avoidance demonstrate that perceptions of procedural
injustice can indirectly affect future tax compliance through a set of mediating
variables that represent emotions of shame. Based on the findings, it will be proposed
that procedural justice research may benefit by further considering research into
emotions. Implications for how regulators might be able to more effectively and more
decently enforce the law will also be discussed. |
URI: | http://hdl.handle.net/1885/154886 |
ISBN: | 0 642 76859 5 |
ISSN: | 1444-8211 |
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File | Description | Size | Format | Image |
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50.pdf | 320.69 kB | Adobe PDF |
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