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...
متن کاملDeterminants of Perceived Fairness of Performance Evaluations
Middle managers from three organizational samples responded to an open-ended questionnaire in which they described the determinants of particularly fair or unfair performance appraisals. By Qsort procedure, the responses were categorized and combined to yield seven distinct determinants of fairness in performance evaluations. Ratings of the perceived importance of these determinants were factor...
متن کاملElectronic Commerce and the State Sales Tax System: An Issue of Tax Fairness
This article examines the relationship between electronic commerce and the U.S. state sales and use tax system. A framework of a high-quality tax system is used in this study, and it is applied to taxing electronic commerce sales. The first part of this article analyzes nine principles of an effective tax system and divides these principles into the categories of adequacy of revenue, fairness o...
متن کاملWhat Does the Public Believe about Tax Fairness?
Tax fairness is a normative concept. Economists have spent decades in search of the elusive social welfare function. Tax policy specialists ponder the proper manner in which to present tables about tax burdens. And politicians try to ascertain or, in some cases, shape attitudes about desirable tax burdens. Lurking behind all three activities is the public itself. It is ultimately public attitud...
متن کاملUnderstanding Perceived Price Fairness in Online Shopping
Price fairness is an important factor that influences online shopper drop-out rate in online shopping. This research attempts to understand the factors that influence online shoppers’ perceived price fairness. Based on the equity theory, we argue that perceived promotion fairness plays an important role in influencing perceived price fairness. We further argue that perceived promotion fairness ...
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ژورنال
عنوان ژورنال: Journal of Economic and Financial Sciences
سال: 2018
ISSN: 2312-2803,1995-7076
DOI: 10.4102/jef.v11i1.174