Regulating More Effectively: The Relationship between Procedural Justice, Legitimacy, and Tax Non-Compliance

By Kristina Murphy. 2005

385 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/b6f8d377c14a2051729b26b175a15f74b528b682

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Citations in the corpus

Procedural Justice, Legitimacy, and Public Cooperation with Police (2017, background): “Research has consistently found that citizens who view regulatory authorities as legitimate are more likely to obey rules and regulations, support official proposals and decisions, and follow directives of legal institutions voluntarily (Levi and Sacks 2009; Murphy 2005; Tyler 1990).”
Evaluating the prevalence of the undeclared economy in Central and Eastern Europe: An institutional asymmetry perspective (2015, background): “First, procedural justice must be improved, which here refers to the tax authority treating employers and employees in a respectful, impartial and responsible manner and thus shifting away from a ‘cops and robbers’ approach and towards a serviceorientation (Leventhal, 1980; Murphy, 2005).”
Coordinating in the Shadow of the Law: Two Contextualized Tests of the Focal Point Theory of Legal Compliance (2008, neutral): “Tax authorities gain more compliance when they treat people fairly and respectfully (Wenzel 2002; Murphy 2005).”
Changing lives? Desistance research and offender management (2010, background): “A considerable body of socio-legal research warns against the indiscriminate use of sanctions which can expose regulatory bodies to accusations of unreasonableness and unfairness and thus jeopardise the future compliance of regulatees (e.g. Ayres & Braithwaite 1992; Sherman 1993; Murphy 2005).”
Informal entrepreneurship and institutional theory: explaining the varying degrees of (in)formalization of entrepreneurs in Pakistan (2016, background): “Third and final, it may arise due to the lack of procedural justice, which is the extent to which they believe that the tax authority has treated then in a respectful, impartial and responsible manner (Braithwaite and Reinhart 2000; Murphy 2005).”
Procedural justice and compliance behaviour: the mediating role of emotions (2008, background): “Although the effects wereweak, it was found that the procedural justice letters did produce greater subsequent filing compliance compared to the standard tax authority letter (see also Makkai & Braithwaite, 1994; Murphy, 2005 ).”
The Convergent and Discriminant Validity of Procedural Justice and Police Legitimacy: An Empirical Test of Core Theoretical Propositions (2011, background): “Legitimacy has been linked to law-breaking behavior at the individual (Murphy, 2005; Murphy et al., 2009; Paternoster, Brame, Bachman, & Sherman, 1997; Reisig et al., 2007) and aggregate (Kane, 2005) levels.”
Evaluating the relationship between marginalization and participation in undeclared work: lessons from Bosnia and Herzegovina (2021, background): “Past studies in other countries reveal compliance increases with improved procedural justice, which refers to citizens perceiving state authorities to treat them in a respectful, impartial and responsible manner (Murphy 2005), procedural fairness, which refers to citizens believing they pay their fa”
Tackling the hidden enterprise culture: Government policies to support the formalization of informal entrepreneurship (2012, background): “Murphy (2005) similarly discovers that the use of threat and legal authority can produce the opposite behaviour, namely non-compliance, creative compliance, criminal behaviour or even overt opposition.”
Procedural justice policing and citizen compliance behaviour: the importance of emotion (2015, positive): “…in relationships between employees and employers (e.g., Rankin & Tyler, 2009), customers with service organisations (e.g., Chebat & Slusarczyk, 2005), taxpayers with tax authorities (e.g., Murphy, 2005; Worsham, 1996), and prisoners with prison guards (e.g., Henderson, Wells, Maguire & Gray, 2010).”
Informal Entrepreneurship in Developing Economies: The Impacts of Starting up Unregistered on firm Performance (2017, background): “…the goods and services they feel that they deserve given the taxes they pay (Richardson & Sawyer, 2001) and procedural justice to the degree to which they believe that the tax authority has treated them in a respectful, impartial, and responsible manner (Braithwaite & Reinhart, 2000; Murphy, 2005).”
Legitimacy and Criminal Justice: The Benefits of Self-Regulation (2009, background): “Their findings concerning cooperation, shown in Table 2, indicate that even when we control for prior attitudes and demographic characteristics, cooperation with the police emerges as linked to legitimacy (231).”