文章基本信息

标题：Do Fairness Perceptions Matter in Tax Compliance? The Effect of Procedural × Distributive Justice Interaction on Intention to Pay Taxes
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作者：Lemessa Bayissa GOBENA
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2021
卷号：2021
期号：3
页码：36-46
DOI：10.7176/RJFA/12-3-04
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examined the interactive effect of procedural and distributive justice on intention to pay taxes. Data for the study were gathered through a cross-sectional survey administrated to category C taxpayers in Addis Ababa and some surrounding Oromia zones. A hierarchical multiple regression and PROCESS macro regression analyses results revealed that taxpayers’ intention to voluntarily comply with tax obligations depends on their perceptions of distributive justice and their emotional attachment with the tax authorities. Moreover, procedural justice was found to be a moderator of the effect of distributive justice on intention to voluntarily pay taxes.
关键词：Procedural justice;distributive justice;intention to pay taxes voluntarily;interactive effect