Abstract
The purpose of this paper is to study the relation between fairness considerations and tax compliance attitudes and intentions. Data from a large panel survey among small business owners in the Netherlands were analysed. Besides a number of background and control variables the questionnaire contained measures of personal norms, procedural and distributive justice, tax compliance attitudes and intentions to comply with tax rules. Results support the hypothesis that personal norms and justice concerns are related to tax compliance attitudes. Moreover, analyses confirm the hypothesis that distributive fairness positively affects both tax compliance attitudes and intentions to comply among entrepreneurs with relatively low personal norms, while distributive justice has no significant effect among entrepreneurs with high personal norms. Implications of these results for research on tax compliance and for tax policy are discussed. (Netherlands Journal of Psychology, 65, 136-145).
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Open University of the Netherlands Dutch Tax and Customs Administration Correspondence to: Peter Verboon, Department of Psychology, Open University, PO Box 2960, 6401 DL, Heerlen, the NetherReceived 11 August 2009; revision accepted 16 September 2009
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Verboon, P., Goslinga, S. The role of fairness in tax compliance. NEJP 65, 136–145 (2009). https://doi.org/10.1007/BF03080136
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DOI: https://doi.org/10.1007/BF03080136