Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance
Journal of Economic Psychology , Volume 62 p. 1- 16
We investigated the interactive roles of procedural justice of the tax authority, trust in the tax authority, and identification with the nation in predicting voluntary tax compliance. Drawing from fairness heuristic theory and relational models of justice, we predicted that the relationship between procedural justice and voluntary tax compliance that has been found particularly among citizens with low (vs. high) trust in the tax authorities is restricted to citizens who weakly (vs. strongly) identify with the nation. The results of a field study with samples of Ethiopian and US taxpayers as respondents largely support our predictions. This research integrates the role of important and well-studied social psychological factors that shape voluntary tax compliance and reveals support for the hypothesis in a developing (i.e., Ethiopia) and a developed (i.e., US) nation – nations with strongly divergent tax climates.
|Cognition-based trust, Identification with the nation, Procedural justice, Voluntary tax compliance|
|ERIM Top-Core Articles|
|Journal of Economic Psychology|
|Organisation||Rotterdam School of Management (RSM), Erasmus University|
Gobena, L.B, & van Dijke, M.H. (2017). Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance. Journal of Economic Psychology, 62, 1–16. doi:10.1016/j.joep.2017.05.005