Trust in authorities as a boundary condition to procedural fairness effects on tax compliance
By M. Dijke, P. Verboon. 2010
174 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics, Safety Research
View Paper: https://www.semanticscholar.org/paper/5ea57a3f6a1124ebf1a9957f5b10003ecddcc116
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Barbara Kastlunger
- S. Voelpel ‡
- E. Kirchler
- Friedrich Schneider
- Fany Inasius
- James Alm
- Mohd Rizal Palil
In Economics and Econometrics
- Barbara Kastlunger
- E. Kirchler
- Edoardo Lozza
- A. Schabmann
- A. Nichita
- Larissa Margareta Batrancea
- József Pántya
- Alexis Belianin
In Safety Research
- P. V. van Lange
- Barbara Kastlunger
- Daniel Balliet
- J. Joireman
- Edoardo Lozza
- A. Schabmann
- E. Kirchler
- James Alm
Citations in the corpus
- Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia (2013, background): “Focusing on the role of social variables in tax compliance, van Dijke and Verboon (2010) observe a link between trust and tax compliance, through procedural fairness.”
- Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy (2013, background): “Van Dijke and Verboon (2010) investigated the moderating effect of trust on the relation between fairness and voluntary compliance and found that trust is crucial when the authorities focus on fairness to increase voluntary compliance.”
- Social Value Orientation, Expectations, and Cooperation in Social Dilemmas: A Meta–Analysis (2018, background): “For example, SVO and trust have been studied as predictors of various organizational outcomes (Dirks & Ferrin, 2001), commuting preferences (Van Lange et al., 1998; Van Vugt, Meertens, & Van Lange, 1995), and adherence to tax laws (Van Dijke & Verboon, 2010).”