We explored the moderating roles of legitimate and coercive power held by the tax authority
in the relationship between procedural justice, trust in the tax authority, and voluntary tax
compliance. Drawing from fairness heuristic theory and the slippery slope framework of tax
compliance, we predicted that procedural justice fosters voluntary tax compliance,
particularly when legitimate power of the tax authority is low and when coercive power of the
authority is high. Moreover, we predicted that these interactive effects are mediated by …