Confirmatory Factor Analysis on Tax Compliance Intentions, General Fairness, Procedural Fairness and Social Norms
نویسندگان
چکیده
منابع مشابه
Procedural Fairness and Tax Compliance.
In the traditional deterrence approach, taxpayers were considered as purely self-interested rational agents (Allingham & Sandmo 1972), and consequently, compliance was enforced by measures such as audits and sanctions. In the late nineties, a new method of regulation was proposed. This approach, the responsive regulation (Ayres & Braithwaite 1992), integrated the various measures to ensure comp...
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Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a co...
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The main paper to which this abstract refers models procedural fairness and procedural justice, crucial concepts in the design and appraisal of social interaction [1]. Argumentation systems in particular owe the quality of their inferences to the quality of the procedure that produces them. We are interested in both games that can be justified without reference to substantive social purposes, s...
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Prior research has shown that procedural fairness interacts with outcome fairness to influence employees’ work attitudes (e.g., organizational commitment) and behaviors (e.g., job performance, organizational citizenship behavior), such that employees’ tendencies to respond more positively to higher procedural fairness is stronger when outcome fairness is relatively low. The present studies posi...
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ژورنال
عنوان ژورنال: Business and Economics Research Journal
سال: 2017
ISSN: 1309-2448
DOI: 10.20409/berj.2017.80