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Netherlands journal of psychology
Erschienen in: Netherlands journal of psychology 4/2009

01.12.2009 | Article

The role of fairness in tax compliance

verfasst von: Peter Verboon, Sjoerd Goslinga

Erschienen in: Netherlands journal of psychology | Ausgabe 4/2009

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Abstract

The purpose of this paper is to study the relation between fairness considerations and tax compliance attitudes and intentions. Data from a large panel survey among small business owners in the Netherlands were analysed. Besides a number of background and control variables the questionnaire contained measures of personal norms, procedural and distributive justice, tax compliance attitudes and intentions to comply with tax rules. Results support the hypothesis that personal norms and justice concerns are related to tax compliance attitudes. Moreover, analyses confirm the hypothesis that distributive fairness positively affects both tax compliance attitudes and intentions to comply among entrepreneurs with relatively low personal norms, while distributive justice has no significant effect among entrepreneurs with high personal norms. Implications of these results for research on tax compliance and for tax policy are discussed. (Netherlands Journal of Psychology, 65, 136-145).
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Metadaten
Titel
The role of fairness in tax compliance
verfasst von
Peter Verboon
Sjoerd Goslinga
Publikationsdatum
01.12.2009
Verlag
Bohn Stafleu van Loghum
Erschienen in
Netherlands journal of psychology / Ausgabe 4/2009
Print ISSN: 0028-2235
Elektronische ISSN: 0028-2235
DOI
https://doi.org/10.1007/BF03080136

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