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Regulating more effectively: The relationship between procedural justice, legitimacy and tax non-compliance

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dc.contributor.authorMurphy, Kristinaen_AU
dc.contributor.authorAustralian National University. Centre for Tax System Integrityen_AU
dc.contributor.authorAustralian Taxation Officeen_AU
dc.date.accessioned2005-09-09en_US
dc.date.accessioned2006-03-27T02:09:58Zen_US
dc.date.accessioned2011-01-05T08:32:07Z
dc.date.available2006-03-27T02:09:58Zen_US
dc.date.available2011-01-05T08:32:07Z
dc.date.created2005en_AU
dc.date.updated2015-12-12T07:27:00Z
dc.description.abstractIn recent years many OECD countries have been observing an increase in middle-income taxpayers making use of aggressive tax planning strategies to reduce their tax. In many cases it is unclear whether these strategies are designed and used by taxpayers to legally minimise tax or to illegally avoid tax. What is clear, however, is that those that are designed to exploit loopholes in tax law pose a serious problem to the integrity of a tax system and therefore need to be dealt with in a way that restores both faith and equity back into the system. One issue that needs to be considered when doing this, however, is how tax authorities can best regulate taxpayers who may have inadvertently become involved in such illegal tax planning practices. Using cross-sectional survey data collected from 2292 Australian taxpayers in 2002 (Study 1) and longitudinal survey data collected from 659 Australian taxpayers in 2004 (Study 2), it will be demonstrated that regulatory enforcement strategies that first attempt to coerce and threaten taxpayers back into compliance can sometimes result in taxpayers questioning the legitimacy of the Tax Office’s authority, which can subsequently lead to active resistance towards that authority. It will also be shown that the imposition of harsh and excessive civil penalties for tax non-compliance can in fact lead to subsequent non-compliance in the future. It will be argued that a responsive regulatory approach that relies on principles of procedural justice may be the only effective enforcement strategy available to tax authorities who wish to prevent both widespread resistance and future non-compliance to their rules and decisions.en_AU
dc.format.extent44 pagesen_AU
dc.format.mimetypeapplication/pdfen_AU
dc.identifier.isbn0 642 76871 4en_AU
dc.identifier.issn1444-8211en_AU
dc.identifier.urihttp://hdl.handle.net/1885/43082
dc.language.isoen_AUen_AU
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502en_AU
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National Universityen_AU
dc.publisherAustralian Taxation Officeen_AU
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 71en_AU
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National Universityen_AU
dc.rightsCommonwealth of Australiaen_AU
dc.subjectAustraliaen_AU
dc.subjecttaxationen_AU
dc.subjecttaxpayer complianceen_AU
dc.subjectTax Officeen_AU
dc.subjecttax non-complianceen_AU
dc.subjecttax systemen_AU
dc.subjectaggressive tax planningen_AU
dc.subject.ddc336.200994en_AU
dc.subject.lcshTaxation - Australia.en_AU
dc.titleRegulating more effectively: The relationship between procedural justice, legitimacy and tax non-complianceen_AU
dc.typeWorking/Technical Paperen_AU
dcterms.accessRightsOpen Accessen_AU
local.bibliographicCitation.placeofpublicationCanberra, ACTen_AU
local.contributor.affiliationANUen_AU
local.contributor.affiliationCTSI, RSSSen_AU
local.contributor.authoremailregnet@anu.edu.auen_AU
local.contributor.authoruidMurphy, Kristina (Tina), u9604063en_AU
local.description.refereednoen_AU
local.identifier.absfor180119 - Law and Society
local.identifier.ariespublicationMigratedxPub11938
local.identifier.citationyear2005en_US
local.identifier.eprintid3223en_US
local.identifier.uidSubmittedByu1027010en_AU
local.publisher.urlhttp://regnet.anu.edu.au/en_AU
local.rights.ispublishedyesen_US
local.type.statusPublished Versionen_AU

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