메뉴 건너뛰기




Volumn 31, Issue 1, 2010, Pages 80-91

Trust in authorities as a boundary condition to procedural fairness effects on tax compliance

Author keywords

Procedural fairness; Tax compliance; Trust in authorities

Indexed keywords


EID: 74149094798     PISSN: 01674870     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.joep.2009.10.005     Document Type: Article
Times cited : (99)

References (72)
  • 7
    • 0036248874 scopus 로고    scopus 로고
    • Trust as a mediator of the relationship between organizational justice and work outcomes: Test of a social exchange model
    • Aryee S., Budhwar P.S., and Chen Z.X. Trust as a mediator of the relationship between organizational justice and work outcomes: Test of a social exchange model. Journal of Organizational Behavior 23 (2002) 267-286
    • (2002) Journal of Organizational Behavior , vol.23 , pp. 267-286
    • Aryee, S.1    Budhwar, P.S.2    Chen, Z.X.3
  • 8
    • 38248999782 scopus 로고
    • A fairness approach to income tax evasion
    • Bordignon M. A fairness approach to income tax evasion. Journal of Public Economics 52 (1993) 345-362
    • (1993) Journal of Public Economics , vol.52 , pp. 345-362
    • Bordignon, M.1
  • 9
    • 85073175198 scopus 로고    scopus 로고
    • Dancing with tax authorities: Motivational postures and non-compliant actions
    • Braithwaite V. (Ed), Ashgate, Hants, UK
    • Braithwaite V. Dancing with tax authorities: Motivational postures and non-compliant actions. In: Braithwaite V. (Ed). Taxing democracy: Understanding tax avoidance and tax evasion (2003), Ashgate, Hants, UK 15-39
    • (2003) Taxing democracy: Understanding tax avoidance and tax evasion , pp. 15-39
    • Braithwaite, V.1
  • 10
    • 0002647804 scopus 로고    scopus 로고
    • Understanding the interaction between procedural and distributive justice: The role of trust
    • Kramer R.M., and Tyler T.R. (Eds), Sage Publications, Thousand Oaks, CA, US
    • Brocker J., and Siegel P. Understanding the interaction between procedural and distributive justice: The role of trust. In: Kramer R.M., and Tyler T.R. (Eds). Trust in organizations: Frontiers of theory and research (1996), Sage Publications, Thousand Oaks, CA, US 390-413
    • (1996) Trust in organizations: Frontiers of theory and research , pp. 390-413
    • Brocker, J.1    Siegel, P.2
  • 11
    • 0010567052 scopus 로고    scopus 로고
    • When do elements of procedural fairness make a difference? A classification of moderating influences
    • Greenberg J., and Cropanzano R. (Eds), Stanford University Press, Stanford, CA
    • Brockner J., Ackerman G., and Fairchild G. When do elements of procedural fairness make a difference? A classification of moderating influences. In: Greenberg J., and Cropanzano R. (Eds). Advances in organizational justice (2001), Stanford University Press, Stanford, CA 179-212
    • (2001) Advances in organizational justice , pp. 179-212
    • Brockner, J.1    Ackerman, G.2    Fairchild, G.3
  • 13
  • 14
    • 85118966080 scopus 로고    scopus 로고
    • Organizational justice: Where do we stand?
    • Greenberg J., and Colquitt J.A. (Eds), Lawrence Erlbaum, Mahwah, NJ, US
    • Colquitt J.A., Greenberg J., and Scott B.A. Organizational justice: Where do we stand?. In: Greenberg J., and Colquitt J.A. (Eds). Handbook of organizational justice (2005), Lawrence Erlbaum, Mahwah, NJ, US 589-619
    • (2005) Handbook of organizational justice , pp. 589-619
    • Colquitt, J.A.1    Greenberg, J.2    Scott, B.A.3
  • 16
    • 1142301981 scopus 로고    scopus 로고
    • The influence of accuracy as a function of leader's bias: The role of trustworthiness in the psychology of procedural justice
    • De Cremer D. The influence of accuracy as a function of leader's bias: The role of trustworthiness in the psychology of procedural justice. Personality and Social Psychology Bulletin 30 (2004) 293-304
    • (2004) Personality and Social Psychology Bulletin , vol.30 , pp. 293-304
    • De Cremer, D.1
  • 17
    • 53049101009 scopus 로고    scopus 로고
    • Being uncertain about what? Procedural fairness effects as a function of general uncertainty and belongingness uncertainty
    • De Cremer D., Brebels L., and Sedikides C. Being uncertain about what? Procedural fairness effects as a function of general uncertainty and belongingness uncertainty. Journal of Experimental Social Psychology 44 (2008) 1520-1525
    • (2008) Journal of Experimental Social Psychology , vol.44 , pp. 1520-1525
    • De Cremer, D.1    Brebels, L.2    Sedikides, C.3
  • 18
    • 17144362361 scopus 로고    scopus 로고
    • Managing group behavior: The interplay between procedural justice, sense of self, and cooperation
    • Zanna M.P. (Ed), Elsevier Academic Press, San Diego, CA
    • De Cremer D., and Tyler T.R. Managing group behavior: The interplay between procedural justice, sense of self, and cooperation. In: Zanna M.P. (Ed). Advances in experimental social psychology Vol. 37 (2005), Elsevier Academic Press, San Diego, CA 151-218
    • (2005) Advances in experimental social psychology , vol.37 , pp. 151-218
    • De Cremer, D.1    Tyler, T.R.2
  • 19
    • 34248387687 scopus 로고    scopus 로고
    • The effects of trust in authority and procedural fairness on cooperation
    • De Cremer D., and Tyler T.R. The effects of trust in authority and procedural fairness on cooperation. Journal of Applied Psychology 92 (2007) 639-649
    • (2007) Journal of Applied Psychology , vol.92 , pp. 639-649
    • De Cremer, D.1    Tyler, T.R.2
  • 21
    • 85047683078 scopus 로고    scopus 로고
    • Trust in leadership: Meta-analytic findings and implications for research and practice
    • Dirks K.T., and Ferrin D.L. Trust in leadership: Meta-analytic findings and implications for research and practice. Journal of Applied Psychology 87 (2002) 611-628
    • (2002) Journal of Applied Psychology , vol.87 , pp. 611-628
    • Dirks, K.T.1    Ferrin, D.L.2
  • 22
    • 0010685087 scopus 로고    scopus 로고
    • Morality and rationality in environmental policy
    • Frey B.S. Morality and rationality in environmental policy. Journal of Consumer Policy 22 (1999) 395-417
    • (1999) Journal of Consumer Policy , vol.22 , pp. 395-417
    • Frey, B.S.1
  • 24
    • 8144224208 scopus 로고    scopus 로고
    • Once bitten: Defection and reconciliation in a cooperative enterprise
    • Gibson K., Bottom W., and Murnighan J.K. Once bitten: Defection and reconciliation in a cooperative enterprise. Business Ethics Quarterly 9 (1999) 69-85
    • (1999) Business Ethics Quarterly , vol.9 , pp. 69-85
    • Gibson, K.1    Bottom, W.2    Murnighan, J.K.3
  • 25
    • 0001342575 scopus 로고
    • Exploring the limits of self-reports and reasoned action: Investigating the psychology of tax evasion behavior
    • Hessing D.J., Elffers H., and Weigel R.H. Exploring the limits of self-reports and reasoned action: Investigating the psychology of tax evasion behavior. Journal of Personality and Social Psychology 54 (1988) 405-413
    • (1988) Journal of Personality and Social Psychology , vol.54 , pp. 405-413
    • Hessing, D.J.1    Elffers, H.2    Weigel, R.H.3
  • 26
    • 38249028479 scopus 로고
    • An examination of the impact of subject selection on hypothetical and self-reported taxpayer noncompliance
    • Hite P.A. An examination of the impact of subject selection on hypothetical and self-reported taxpayer noncompliance. Journal of Economic Psychology 9 (1988) 445-466
    • (1988) Journal of Economic Psychology , vol.9 , pp. 445-466
    • Hite, P.A.1
  • 28
    • 1142289897 scopus 로고    scopus 로고
    • Removing the shadow of suspicion: The effects of apology versus denial for repairing competence-versus integrity based trust violations
    • Kim P.H., Ferrin D., Cooper C., and Dirks K. Removing the shadow of suspicion: The effects of apology versus denial for repairing competence-versus integrity based trust violations. Journal of Applied Psychology 89 (2004) 104-118
    • (2004) Journal of Applied Psychology , vol.89 , pp. 104-118
    • Kim, P.H.1    Ferrin, D.2    Cooper, C.3    Dirks, K.4
  • 30
    • 40249093045 scopus 로고    scopus 로고
    • Enforced versus voluntary tax compliance: The ''slippery slope'' framework
    • Kirchler E., Hoelzl E., and Wahl I. Enforced versus voluntary tax compliance: The ''slippery slope'' framework. Journal of Economic Psychology 29 (2008) 210-225
    • (2008) Journal of Economic Psychology , vol.29 , pp. 210-225
    • Kirchler, E.1    Hoelzl, E.2    Wahl, I.3
  • 32
    • 0026231396 scopus 로고
    • Perceived fairness of employee drug testing as a predictor of employee attitudes and job performance
    • Konovsky M.A., and Cropanzano R. Perceived fairness of employee drug testing as a predictor of employee attitudes and job performance. Journal of Applied Psychology 76 (1991) 698-707
    • (1991) Journal of Applied Psychology , vol.76 , pp. 698-707
    • Konovsky, M.A.1    Cropanzano, R.2
  • 34
    • 21844503601 scopus 로고
    • Building commitment, attachment, and trust in strategic decision-making teams: The role of procedural justice
    • Korsgaard M.A., Schweiger D.M., and Sapienza H.J. Building commitment, attachment, and trust in strategic decision-making teams: The role of procedural justice. Academy of Management Journal 38 (1995) 60-84
    • (1995) Academy of Management Journal , vol.38 , pp. 60-84
    • Korsgaard, M.A.1    Schweiger, D.M.2    Sapienza, H.J.3
  • 35
    • 0003104984 scopus 로고    scopus 로고
    • Divergent realities and convergent disappointments in the hierarchic relation: Trust and the intuitive auditor at work
    • Kramer R.M., and Tyler T.R. (Eds), Sage Publications, Thousand Oaks, CA, US
    • Kramer R.M. Divergent realities and convergent disappointments in the hierarchic relation: Trust and the intuitive auditor at work. In: Kramer R.M., and Tyler T.R. (Eds). Trust in organizations: Frontiers of theory and research (1996), Sage Publications, Thousand Oaks, CA, US 216-245
    • (1996) Trust in organizations: Frontiers of theory and research , pp. 216-245
    • Kramer, R.M.1
  • 36
    • 0001787903 scopus 로고
    • What should be done with equity theory? New approaches to the study of fairness in social relationships
    • Gergen K., Greenberg M., and Willis R. (Eds), Plenum, New York
    • Leventhal G.S. What should be done with equity theory? New approaches to the study of fairness in social relationships. In: Gergen K., Greenberg M., and Willis R. (Eds). Social Exchange: Advances in theory and research (1980), Plenum, New York 27-55
    • (1980) Social Exchange: Advances in theory and research , pp. 27-55
    • Leventhal, G.S.1
  • 37
    • 85118962153 scopus 로고    scopus 로고
    • What is the role of trust in organizational justice?
    • Greenberg J., and Colquitt J.A. (Eds), Lawrence Erlbaum, Mahwah, NJ, US
    • Lewicki R.J., Wiethoff C., and Tomlinson E.C. What is the role of trust in organizational justice?. In: Greenberg J., and Colquitt J.A. (Eds). Handbook of organizational justice (2005), Lawrence Erlbaum, Mahwah, NJ, US 247-272
    • (2005) Handbook of organizational justice , pp. 247-272
    • Lewicki, R.J.1    Wiethoff, C.2    Tomlinson, E.C.3
  • 38
    • 0002348391 scopus 로고    scopus 로고
    • Fairness heuristic theory: Justice judgements as pivotal cognitions in organizational relations
    • Greenberg J., and Cropanzano R. (Eds), Stanford University Press, Stanford, US
    • Lind E.A. Fairness heuristic theory: Justice judgements as pivotal cognitions in organizational relations. In: Greenberg J., and Cropanzano R. (Eds). Advances in organizational justice (2001), Stanford University Press, Stanford, US
    • (2001) Advances in organizational justice
    • Lind, E.A.1
  • 44
    • 62249088748 scopus 로고    scopus 로고
    • Sanctions and moral judgments: The moderating effect of sanction severity and trust in authorities
    • Mulder L.B., Verboon P., and De Cremer D. Sanctions and moral judgments: The moderating effect of sanction severity and trust in authorities. European Journal of Social Psychology 39 (2009) 255-269
    • (2009) European Journal of Social Psychology , vol.39 , pp. 255-269
    • Mulder, L.B.1    Verboon, P.2    De Cremer, D.3
  • 46
    • 2942542849 scopus 로고    scopus 로고
    • The role of trust in nurturing compliance: A study of accused tax avoiders
    • Murphy K. The role of trust in nurturing compliance: A study of accused tax avoiders. Law and Human Behavior 28 (2004) 187-209
    • (2004) Law and Human Behavior , vol.28 , pp. 187-209
    • Murphy, K.1
  • 47
    • 46849084551 scopus 로고    scopus 로고
    • Procedural justice and compliance behaviour: The mediating role of emotions
    • Murphy K., and Tyler T. Procedural justice and compliance behaviour: The mediating role of emotions. European Journal of Social Psychology 38 (2008) 652-668
    • (2008) European Journal of Social Psychology , vol.38 , pp. 652-668
    • Murphy, K.1    Tyler, T.2
  • 48
    • 0002596997 scopus 로고    scopus 로고
    • Institutional explanations for political support
    • Norris P. (Ed), Oxford University Press, Oxford, UK
    • Norris P. Institutional explanations for political support. In: Norris P. (Ed). Critical citizens: Global support for democratic government (1999), Oxford University Press, Oxford, UK 217-235
    • (1999) Critical citizens: Global support for democratic government , pp. 217-235
    • Norris, P.1
  • 50
    • 34547179995 scopus 로고    scopus 로고
    • Addressing moderated mediation hypotheses: Theory, methods, and prescriptions
    • Preacher K.J., Rucker D.D., and Hayes A.F. Addressing moderated mediation hypotheses: Theory, methods, and prescriptions. Multivariate Behavioral Research 42 (2007) 185-227
    • (2007) Multivariate Behavioral Research , vol.42 , pp. 185-227
    • Preacher, K.J.1    Rucker, D.D.2    Hayes, A.F.3
  • 52
    • 85118963283 scopus 로고    scopus 로고
    • What is the role of control in organizational justice?
    • Greenberg J., and Colquitt J.A. (Eds), Lawrence Erlbaum Associates Publishers, Mahwah, NJ
    • Shapiro D.L., and Brett J.M. What is the role of control in organizational justice?. In: Greenberg J., and Colquitt J.A. (Eds). Handbook of organizational justice (2005), Lawrence Erlbaum Associates Publishers, Mahwah, NJ 155-178
    • (2005) Handbook of organizational justice , pp. 155-178
    • Shapiro, D.L.1    Brett, J.M.2
  • 53
    • 0010203776 scopus 로고    scopus 로고
    • The meaning of procedural fairness: A comparison of taxpayers' and representatives' views of their procedural fairness
    • Stalans L., and Lind E.A. The meaning of procedural fairness: A comparison of taxpayers' and representatives' views of their procedural fairness. Social Justice Research 10 (1997) 311-331
    • (1997) Social Justice Research , vol.10 , pp. 311-331
    • Stalans, L.1    Lind, E.A.2
  • 56
    • 84935632319 scopus 로고
    • What is procedural justice? Criteria used by citizens to assess the fairness of legal procedures
    • Tyler T.R. What is procedural justice? Criteria used by citizens to assess the fairness of legal procedures. Law and Society Review 22 (1988) 103-135
    • (1988) Law and Society Review , vol.22 , pp. 103-135
    • Tyler, T.R.1
  • 57
    • 58149369109 scopus 로고
    • The psychology of procedural justice: A test of the group value model
    • Tyler T.R. The psychology of procedural justice: A test of the group value model. Journal of Personality and Social Psychology 57 (1989) 830-838
    • (1989) Journal of Personality and Social Psychology , vol.57 , pp. 830-838
    • Tyler, T.R.1
  • 58
    • 21944439514 scopus 로고    scopus 로고
    • The psychology of legitimacy: A relational perspective on voluntary deference to authorities
    • Tyler T.R. The psychology of legitimacy: A relational perspective on voluntary deference to authorities. Personality and Social Psychology Review 1 (1997) 323-345
    • (1997) Personality and Social Psychology Review , vol.1 , pp. 323-345
    • Tyler, T.R.1
  • 59
    • 32544434099 scopus 로고    scopus 로고
    • Psychological perspectives on legitimacy and legitimation
    • Tyler T.R. Psychological perspectives on legitimacy and legitimation. Annual Review of Psychology 57 (2006) 375-400
    • (2006) Annual Review of Psychology , vol.57 , pp. 375-400
    • Tyler, T.R.1
  • 60
    • 61349173919 scopus 로고    scopus 로고
    • Procedural justice, identity, and deference to the law: What shapes rule-following in a period of transition?
    • Tyler T.R. Procedural justice, identity, and deference to the law: What shapes rule-following in a period of transition?. Australian Journal of Psychology 61 (2009) 32-39
    • (2009) Australian Journal of Psychology , vol.61 , pp. 32-39
    • Tyler, T.R.1
  • 61
    • 0006900772 scopus 로고    scopus 로고
    • Understanding why the justice of group procedures matters: A test of the psychological dynamics of the group value model
    • Tyler T.R., Degoey P., and Smith H. Understanding why the justice of group procedures matters: A test of the psychological dynamics of the group value model. Journal of Personality and Social Psychology 70 (1996) 913-930
    • (1996) Journal of Personality and Social Psychology , vol.70 , pp. 913-930
    • Tyler, T.R.1    Degoey, P.2    Smith, H.3
  • 62
    • 0033436861 scopus 로고    scopus 로고
    • What are we talking about when we talk about no-voice procedures? On the psychology of the fair outcome effect
    • van den Bos K. What are we talking about when we talk about no-voice procedures? On the psychology of the fair outcome effect. Journal of Experimental Social Psychology 35 (1999) 560-577
    • (1999) Journal of Experimental Social Psychology , vol.35 , pp. 560-577
    • van den Bos, K.1
  • 63
    • 2942652365 scopus 로고    scopus 로고
    • Parents' reactions to child day care organizations: The influence of perceptions of procedures and the role of organization's trustworthiness
    • van den Bos K., van Schie E.C.M., and Colenberg S. Parents' reactions to child day care organizations: The influence of perceptions of procedures and the role of organization's trustworthiness. Social Justice Research 15 (2002) 53-62
    • (2002) Social Justice Research , vol.15 , pp. 53-62
    • van den Bos, K.1    van Schie, E.C.M.2    Colenberg, S.3
  • 65
    • 74149085419 scopus 로고    scopus 로고
    • van Dijke, M. H., & De Cremer, D. (in press). The role of procedural fairness in explaining leader prototypicality effects. Journal of Experimental Social Psychology.
    • van Dijke, M. H., & De Cremer, D. (in press). The role of procedural fairness in explaining leader prototypicality effects. Journal of Experimental Social Psychology.
  • 66
    • 74149090833 scopus 로고    scopus 로고
    • van Dijke, M.H., De Cremer, D., & Mayer, D. (in press). The role of authority power in explaining procedural fairness effects. Journal of Applied Psychology.
    • van Dijke, M.H., De Cremer, D., & Mayer, D. (in press). The role of authority power in explaining procedural fairness effects. Journal of Applied Psychology.
  • 67
    • 36448968186 scopus 로고    scopus 로고
    • A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability
    • Verboon P., and van Dijke M.H. A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability. Journal of Economic Psychology 28 (2007) 704-727
    • (2007) Journal of Economic Psychology , vol.28 , pp. 704-727
    • Verboon, P.1    van Dijke, M.H.2
  • 68
    • 85047686352 scopus 로고    scopus 로고
    • The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity
    • Wenzel M. The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity. Journal of Applied Psychology 87 (2002) 629-645
    • (2002) Journal of Applied Psychology , vol.87 , pp. 629-645
    • Wenzel, M.1
  • 69
    • 4143085400 scopus 로고    scopus 로고
    • The social side of sanctions: personal and social norms as moderators of deterrence
    • Wenzel M. The social side of sanctions: personal and social norms as moderators of deterrence. Law and Human Behavior 28 (2004) 547-567
    • (2004) Law and Human Behavior , vol.28 , pp. 547-567
    • Wenzel, M.1
  • 70
    • 1142278838 scopus 로고    scopus 로고
    • An analysis of norm processes in tax compliance
    • Wenzel M. An analysis of norm processes in tax compliance. Journal of Economic Psychology 25 (2004) 213-228
    • (2004) Journal of Economic Psychology , vol.25 , pp. 213-228
    • Wenzel, M.1
  • 71
    • 21644480844 scopus 로고    scopus 로고
    • Motivation or rationalization? Causal relations between ethics, norms and tax compliance
    • Wenzel M. Motivation or rationalization? Causal relations between ethics, norms and tax compliance. Journal of Economic Psychology 26 (2005) 491-508
    • (2005) Journal of Economic Psychology , vol.26 , pp. 491-508
    • Wenzel, M.1
  • 72
    • 2442470130 scopus 로고    scopus 로고
    • The effect of tax authority behavior on tax payer compliance: A procedural justice approach
    • Worsham Jr. R.G. The effect of tax authority behavior on tax payer compliance: A procedural justice approach. Journal of the American Taxation Association 18 (1996) 19-39
    • (1996) Journal of the American Taxation Association , vol.18 , pp. 19-39
    • Worsham Jr., R.G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.