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The role of trust in nurturing compliance: a study of accused tax avoiders

Murphy, Kristina

Description

Why an institution’s rules and regulations are obeyed or disobeyed is an important question for regulatory agencies. This paper discusses the findings of an empirical study that shows that the use of threat and legal coercion as a regulatory tool—in addition to being more expensive to implement—can sometimes be ineffective in gaining compliance. Using survey data collected from 2292 taxpayers accused of tax avoidance, it will be demonstrated that variables such as trust need to be considered...[Show more]

dc.contributor.authorMurphy, Kristina
dc.date.accessioned2005-05-20
dc.date.accessioned2006-03-27T02:13:53Z
dc.date.accessioned2011-01-05T08:31:14Z
dc.date.available2006-03-27T02:13:53Z
dc.date.available2011-01-05T08:31:14Z
dc.date.created2004
dc.identifier.issn0147-7307
dc.identifier.urihttp://hdl.handle.net/1885/43171
dc.identifier.urihttp://digitalcollections.anu.edu.au/handle/1885/43171
dc.description.abstractWhy an institution’s rules and regulations are obeyed or disobeyed is an important question for regulatory agencies. This paper discusses the findings of an empirical study that shows that the use of threat and legal coercion as a regulatory tool—in addition to being more expensive to implement—can sometimes be ineffective in gaining compliance. Using survey data collected from 2292 taxpayers accused of tax avoidance, it will be demonstrated that variables such as trust need to be considered when managing noncompliance. If regulators are seen to be acting fairly, people will trust the motives of that authority, and will defer to their decisions voluntarily. This paper therefore argues that to shape desired behaviour, regulators will need to move beyond motivation linked purely to deterrence. Strategies directed at reducing levels of distrust between the two sides may prove particularly effective in gaining voluntary compliance with an organization’s rules and regulations.
dc.format.extent322739 bytes
dc.format.extent347 bytes
dc.format.mimetypeapplication/pdf
dc.format.mimetypeapplication/octet-stream
dc.language.isoen_AU
dc.publisherSpringer
dc.sourceLaw and Human Behavior
dc.subjectTax Office
dc.subjecttax avoidance
dc.titleThe role of trust in nurturing compliance: a study of accused tax avoiders
dc.typeWorking/Technical Paper
local.description.refereedno
local.identifier.citationmonthnov
local.identifier.citationvolume28
local.identifier.citationyear2004
local.identifier.eprintid3072
local.rights.ispublishedyes
local.identifier.absfor180119 - Law and Society
local.identifier.ariespublicationMigratedxPub18531
local.type.statusPublished Version
local.contributor.affiliationCTSI, RSSS
local.contributor.affiliationANU
local.citationno.49
local.bibliographicCitation.issue2
local.bibliographicCitation.startpage187
local.bibliographicCitation.lastpage209
local.identifier.doi10.1023/B:LAHU.0000022322.94776.ca
dc.date.updated2015-12-12T08:39:52Z
local.identifier.scopusID2-s2.0-2942542849
CollectionsANU Research Publications

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