The effect of fairness on tax morale in South Korea: a framed question approach

Kim, YoungRok; Wan, Hongyu

doi:10.1007/s12232-022-00387-3

Cited by 7 publications

(7 citation statements)

References 36 publications

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“…The current literature lacks consensus on the effect of tax fairness on tax morale. Some studies have found a positive relationship between tax fairness and tax morale (Pacaldo & Ferrer, 2020;Vythelingum et al, 2017;Williams, 2020), while others have found a negative relationship (Alexander & Balavac-Orlic, 2022;Kim & Wan, 2022). These findings confirmed that taxpayers are more likely to pay taxes if they perceive the tax system as fair and equitable.…”

Section: A Survey Of Tax Authorities Of the 26 Swiss Statesmentioning

confidence: 86%

“…These findings confirmed that taxpayers are more likely to pay taxes if they perceive the tax system as fair and equitable. In contrary, procedural fairness was found not statistically significant in influencing the tax morale of taxpayers in South Korea (Kim & Wan, 2022). Improving perceptions of fairness and equity in the taxation system enhances tax morale (Alasfour et al, 2016;Rasool Cyan et al, 2016;Mckerchar et al, 2013).…”

Section: Tax Fairness and Tax Moralementioning

confidence: 98%

“…Several past studies have evidenced that a perception of the fairness of the tax system is one of the factors that influence tax morale; such as in Mauritius (Vythelingum et al, 2017), in Philippines (Pacaldo & Ferrer, 2020); and in South Korea in terms of vertical, horizontal, exchange, and distributive fairness (Kim & Wan, 2022). Onu et al, (2018) asserted that high levels of internalized motivation were also associated with perceptions of fairness in terms of the distribution of taxes and procedures of tax collection.…”

Section: Tax Fairness and Tax Moralementioning

confidence: 99%

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Trust in Tax Authorities, Tax Fairness and Tax Morale

Tajuddin,

Muhammad,

Ibrahim

2023

I-iECONS

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Existing literature stresses the importance of socio-economic factors when aiming to increase the willingness of taxpayers to pay their tax obligations. There have been insufficient studies on socio-psychological factors in tax morale research. This study focuses on trust in tax authorities and tax fairness factors that may explain the reasons why people pay taxes. The purpose of this conceptual review is to analyze and synthesize the theoretical and conceptual frameworks of trust in tax authorities and tax fairness in the tax morale context. Trust in tax authorities refers to the level of confidence taxpayers put in tax authorities based on how well they perform their duties. Tax fairness refers to taxpayers who perceive paying taxes as a fair process in terms of the treatments and benefits they receive for the taxes paid. Tax morale is defined as the intrinsic motivation of taxpayers to pay their fair share of taxes. Using the Social Psychology of Taxation (SPT) and Ibnu Khaldun's Theory of Taxation (IKTK), the interrelationships between trust in tax authorities, tax fairness, and tax morale are critically evaluated and analyzed. The review of relevant tax morale literature is conducted to identify any research gaps, inconsistencies, or ambiguities. It is interesting to note that there were mixed findings in terms of the effect of tax fairness on tax morale. Some studies have demonstrated positive relationships, while others have found negative ones. It has been discovered that taxpayers’ trust in tax administrations would increase if tax authorities treated taxpayers with consideration and respect, applied clear and fair procedures to all taxpayers, and assisted them in meeting their tax obligations. A psychological contract aptly captures the interaction between tax authorities and taxpayers, which will manifest in a willingness to pay taxes. Further investigation needs to be carried out in order to statistically validate the direct and indirect relationships between trust in tax authorities, tax fairness, and tax morale.

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Section: A Survey Of Tax Authorities Of the 26 Swiss Statesmentioning

confidence: 86%

Section: Tax Fairness and Tax Moralementioning

confidence: 98%

Section: Tax Fairness and Tax Moralementioning

confidence: 99%

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Trust in Tax Authorities, Tax Fairness and Tax Morale

Tajuddin,

Muhammad,

Ibrahim

2023

I-iECONS

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“…33 Similarly, Kim and Wan stated the prevention hypothesis, according to their research, "from the traditional economic perspective, harsh penalties discourage tax evasion." 34 According to the preceding description, the examination itself, along with the underlying assumptions and hypotheses, constitutes the focus lens as a signal or guideline of tax policy on the issue of ending tax investigations.…”

Section: Focus Lensmentioning

confidence: 99%

Policy Implementation Process and its Component on Tax Crime Investigation Boundary to Promote an Optimal Tax Revenue: A Literature Review

Purnomo

Gunadi

2023

Nagari Law Rev.

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Implementation of the policy to terminate a crime investigations in tax offenses through an administrative mechanisme is emphasizing the governance: responsibility for decision-making, accountability, supervision, and cooperation among domestic institutions. The research methodology employed in this article is a literature review. This article presents research data in the form of studies of policy implementation and authoritative documents such as laws and regulations, court decisions, and strategic plans of the tax authorities about tax criminal investigations. This article argues that several components must be considered in the policy implementation process associated with the mechanism for terminating tax criminal investigations, namely context, policy focus lens, innovation, levers of influence, facilitator or inhibitor, impact, policy actor, or leader of policy implementation. The results of this article's literature review indicate that the implementation of the policy of ending tax criminal investigations necessitates renewal of tax policy (PMK Number 55/PMK.03/2016) to support optimal tax revenue, including arrangements for working relations between the Ministry of Finance of the Republic of Indonesia and the Attorney General of the Republic of Indonesia, regulations delegating decision-making authority, and standard services at the request of tax authorities.

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“…However, sociopsychological factors are now dominating the tax compliance studies after the realisation of the failure of economic model to adequately explain tax compliance behaviour. Good governance, tax system fairness and tax morale are the most important socio-psychological determinants of tax compliance (Adegboye & Adekanla, 2023;Adeyeye, Otusanya & Arowomole, 2016;Alexander & Balavac-Orlic, 2022;Angeles, 2021;Basri, Natariasari & Devitarika, 2023;Bello, Dandago & Samaila, 2023;Casara, Filippi, Suitner, Dollani & Maass, 2022;Coronado, 2023;Deyganto, 2018;Fotiadis, Chatzoglou, 2022;Hanapi, 2022;Kemme, Parikh & Steigner, 2020;Kim & Wan, 2022;Kim & Wan, 2022;Castañeda, 2023;Lago-Peñas & Lago-Peñas, 2010;Nyamapheni & Robinson, 2021;Oladipo, Nwanji, Eluyela, Godo & Adegboyegun, 2022;Saptono & Khozen, 2023;Sebele-Mpofu, 2020;Sikayu, Rahmat, Nyet & Juliati, 2022;Umar, Derashid, Ibrahim, & Bidin, 2018). However, this study will differ significantly from the previous studies by examining the effect of public governance quality, perceived tax fairness and direct assessment tax compliance.…”

Section: Introductionmentioning

confidence: 99%

Hierarchical Component Model Approach on Tax Fairness, Public Governance Quality and Tax Compliance: A Mediating Role of Tax Morale

Bello,

Dandago,

Samaila

2023

Kelaniya J Manage

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This study assesses the effect of tax fairness, public governance quality on tax compliance of MSEs in North-Eastern States of Nigeria through tax morale. The study population is 124,231 registered MSEs in North-Eastern states of Nigeria where sample of 527 MSEs was used. PLS-SEM was employed to ensure data analysis and hypotheses testing. Internal consistency reliability and validity checks were carried out to ensure that the measurement instrument is reliable and valid for data collection. The findings of the study revealed that direct assessment tax compliance is found to have been positively influenced by public governance quality and tax morale while, tax compliance was not significantly explained by tax fairness. Moreover, tax morale mediated the effect of public governance quality on tax compliance while no mediation was experience on tax system fairness and direct assessment tax compliance. Hence, the study contributed to the existing body of literature and tax authorities were adequately provided with an insight into improving tax compliance of direct assessment taxpayers through tax morale by public governance quality .

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The effect of fairness on tax morale in South Korea: a framed question approach

Cited by 7 publications

References 36 publications

Trust in Tax Authorities, Tax Fairness and Tax Morale

Trust in Tax Authorities, Tax Fairness and Tax Morale

Policy Implementation Process and its Component on Tax Crime Investigation Boundary to Promote an Optimal Tax Revenue: A Literature Review

Hierarchical Component Model Approach on Tax Fairness, Public Governance Quality and Tax Compliance: A Mediating Role of Tax Morale

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