Skip navigation
Skip navigation

Procedural justice, shame and tax compliance

dc.contributor.authorMurphy, Kristina
dc.contributor.authorAustralian National University. Centre for Tax System Integrity
dc.contributor.authorAustralian Taxation Office
dc.identifier.isbn0 642 76859 5
dc.description.abstractIn 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.
dc.format.extent46 pages
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
dc.publisherAustralian Taxation Office
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 50
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National University
dc.rightsCommonwealth of Australia
dc.subject.lcshTaxation - Australia.
dc.titleProcedural justice, shame and tax compliance
dc.typeWorking/Technical Paper
local.type.statusPublished Version
local.bibliographicCitation.placeofpublicationCanberra, ACT
dcterms.accessRightsOpen Access
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502
CollectionsANU Centre for Tax System Integrity (CTSI)


File Description SizeFormat Image
50.pdf320.69 kBAdobe PDFThumbnail

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  19 May 2020/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator