Principles of procedural fairness in reminder letters and awareness of entitlements: A prestudy
Reminder letters by tax authorities are typically to the point and brisk, if not threatening. While appropriate from a deterrence-based regulatory approach, they may lack qualities conducive to a regulatory approach based on a more cooperative relationship between tax authorities and taxpayers. In particular, they may be considered to violate principles of procedural justice. In an experimental questionnaire study with a student sample, reactions to two alternative reminder letters, designed to...[Show more]
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