Procedural Justice and Tax Compliance

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Procedural justice and compliance behaviour: the mediating role of emotions (2008, methodology): “First, exploratory interviews with a small group of taxpayers revealed they harboured a high degree of anger towards the ATO (Murphy, 2003).”
Regulating More Effectively: The Relationship between Procedural Justice, Legitimacy, and Tax Non-Compliance (2005, background): “…evidence to show that people who feel they have been treated in a procedurally fair manner by an organisation will be more likely to trust that organisation (Murphy, 2004), and will be more inclined to accept its decisions and follow its directions (Lind & Tyler, 1988; Tyler & Degoey, 1996).”