Procedural Fairness and Tax Compliance

Hartner, Martina; Rechberger, Silvia; Kirchler, Erich; Schabmann, Alfred

doi:10.1016/s0313-5926(08)50010-5

Cited by 114 publications

(92 citation statements)

References 18 publications

(25 reference statements)

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“…This has a significant effect on compliance. If entrepreneurs view the tax administration as treating them in such a manner, then entrepreneurs are more likely to be compliant (Hartner et al, 2008;Murphy, 2003;Murphy et al, 2009;Torgler and Schneider, 2007;Wenzel, 2002). As Wenzel (2006) finds, compliance was significantly higher among taxpayers perceiving there to be interactional fairness.…”

Section: Enhancing Procedural Justicementioning

confidence: 98%

“…As Wenzel (2006) finds, compliance was significantly higher among taxpayers perceiving there to be interactional fairness. Being treated politely, with dignity and respect, being given a say, and having genuine respect shown for one's rights and social status all enhance compliance (Alm et al, 1993;Feld and Frey, 2002;Gangl et al, 2013;Hartner et al, 2008;Murphy 2005;Tyler, 1997Tyler, , 2006Wenzel, 2002).…”

Section: Enhancing Procedural Justicementioning

confidence: 99%

See 1 more Smart Citation

Tackling Entrepreneurship in the Informal Sector: An Overview of the Policy Options, Approaches and Measures

Williams

2015

J. Dev. Entrepreneurship

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The aim of this paper is to review the various policy options, approaches and measures that can be used to address informal entrepreneurship. To do this, it firstly reviews four possible policy options, namely taking no action, eradicating informal entrepreneurship, moving formal entrepreneurship into the informal economy, or transforming informal entrepreneurship into formal entrepreneurship. Revealing that transforming informal entrepreneurship into formal entrepreneurship is not only the most viable option but also the approach most commonly adopted by supra-national agencies and national governments, a review is then undertaken of how this can be achieved using either direct controls, which seek to increase the costs of informal entrepreneurship and/or the benefits of formal entrepreneurship, or indirect controls that seek to generate a commitment to compliance and greater self-regulation. It is then revealed how these approaches and their accompanying policy measures are not mutually exclusive and can be combined in various ways, exemplified by the responsive regulation and slippery slope approaches. The outcome is a comprehensive review and evaluation of the various policy options, approaches and measures available to policy-makers for addressing informal entrepreneurship along with some recommendations regarding the way forward.

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Section: Enhancing Procedural Justicementioning

confidence: 98%

Section: Enhancing Procedural Justicementioning

confidence: 99%

Tackling Entrepreneurship in the Informal Sector: An Overview of the Policy Options, Approaches and Measures

Williams

2015

J. Dev. Entrepreneurship

View full text Add to dashboard Cite

show abstract

“…Being treated politely, with dignity and respect, being given a say and having genuine respect shown for one's rights and social status all enhance compliance (Alm et al, 1993;Feld and Frey, 2002;Gangl et al, 2013;Hartner et al, 2008;Murphy, 2005;Tyler, 1997Tyler, , 2006Wenzel, 2002).…”

Section: Changing Formal Institutionsmentioning

confidence: 99%

Tackling enterprise in the informal economy: an introductory overview

Williams

2016

IJESB

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This paper introduces this special issue by providing an overview of the various policy options and approaches available for tackling enterprise in the informal economy. It firstly reviews four possible hypothetical policy options, namely doing nothing, eradicating informal sector enterprise, moving formal enterprises into the informal economy, or formalizing enterprise in the informal economy. Displaying that formalizing informal sector enterprise is the most viable and most commonly adopted approach, it then reviews the two approaches of using either direct 2 controls, which increase the costs of operating informally and/or the benefits of operating formally, or indirect controls that seek greater self-regulation. Following this, the ways in which these approaches can be combined is then reviewed. The outcome is a comprehensive introductory overview and conceptual framework for contextualizing the arguments of the papers in this special issue.

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“…3 Besides the audit probability, other determinants may -and have been identified to -affect individuals' decisions about truthful compliance. These include intrinsic motivation (Frey 1997), an inclination for prosocial behavior (Frey and Torgler 2007) or pro-ethical behavior (Boadway, Marceau and Mongrain 2007), fairness considerations (Hartner, Rechberger, Kirchler and Schabmann 2008), religiosity (Torgler 2006), and patriotism (Konrad and Qari 2012) among others. Andreoni, Erard and Feinstein (1998) and Slemrod (2007) provide in-depth surveys of this large literature.…”

mentioning

confidence: 99%

Compliance with Endogenous Audit Probabilities

2015

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance and performance affect their audit probability, rather than by social and psychological effects of face-to-face contact. Terms of use: Documents inJEL-Codes: H26, H31, C91, K42

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Procedural Fairness and Tax Compliance

Cited by 114 publications

References 18 publications

Tackling Entrepreneurship in the Informal Sector: An Overview of the Policy Options, Approaches and Measures

Tackling Entrepreneurship in the Informal Sector: An Overview of the Policy Options, Approaches and Measures

Tackling enterprise in the informal economy: an introductory overview

Compliance with Endogenous Audit Probabilities

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