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The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity

CollectionsANU Centre for Tax System Integrity (CTSI)
Title: The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity
Author(s): Wenzel, Michael
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
Keywords: outcome orientation
justice concerns
tax compliance
motivation
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. 6
Description: 
While previous research has yielded evidence for the impact of justice perceptions on tax compliance, the findings were not always consistent. The present paper suggests a more differentiated view on the basis of two congenial justice theories. These theories argue that taxpayers are more concerned about procedural and distributive justice, and less about personal outcomes, when they identify strongly with the inclusive category within which procedures and distributions apply. Regression analyses of survey data from 2040 Australian citizens showed that two forms of tax compliance (pay income reporting and tax minimisation) were determined by self-interest variables. For two other forms (non-pay income and deductions), inclusive identification had an additional effect and moderated the effects of self-interest and justice variables as predicted. Implications for theories of justice motivation and the practice of compliance enforcement are discussed.
URI: http://hdl.handle.net/1885/41624
ISBN: 0 642 76805 6
ISSN: 1444-8211

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