Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance

LB Gobena, M Van Dijke - Journal of Economic Psychology, 2017 - Elsevier
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 …

Make me want to pay. A three-way interaction between procedural justice, distributive justice, and power on voluntary tax compliance

M Van Dijke, LB Gobena, P Verboon - Frontiers in psychology, 2019 - frontiersin.org
Tax compliance involves a decision where personal benefits come at the expense of society
and its members. We explored the roles of procedural and distributive justice and citizens' …

Justice, power and voluntary tax compliance: a moderation analysis among taxpayers in Addis Ababa, Ethiopia

LB Gobena - Asian Review of Accounting, 2024 - emerald.com
Purpose The aim of this study was to examine the moderating roles of the legitimate power
and distributive justice of the tax authority on the effect of procedural justice on the voluntary …

How Fairness Perceptions Affect Tax Compliance: The Effect of Procedural× Distributive Justice Interaction on Intention to Pay Taxes

G Bayissa - Available at SSRN 3986114, 2021 - papers.ssrn.com
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 …

The interplay between power and trust in stimulating voluntary deference: testing the “Slippery Slope Framework” of tax compliance among taxpayers in Addis Ababa …

L Bayissa - Journal of Business and Administrative Studies, 2024 - ajol.info
This study examined the interplay between trust in and the power of the tax authority in
shaping voluntary tax compliance. The study tested the “slippery slope framework” of tax …

[PDF][PDF] DOES ELECTRONIC TAXATION AFFECT TAX COMPLIANCE AMONG SMES IN NIGERIA?

TO ASHAFOKE, O OBARETIN - researchgate.net
The impact of electronic taxation on small and medium-sized enterprises (SMEs) ability to
comply with tax laws in Nigeria is examined in this article. This research comprises a survey …

Towards Integrating Antecedents of Voluntary Tax Compliance

LB Gobena - 2017 - repub.eur.nl
This thesis explores the integrative effect of social psychological factors among themselves
as well as with economic deterrent factors in stimulating voluntary tax compliance …

Ethiopian Direct Tax System: The Reform of 2016 and Perception of Business and Employment Income Taxpayers

A Ahmed - Journal of African Development Studies, 2022 - 213.55.95.79
The objective of the study was to analyze the Ethiopian direct tax system focusing on the
reform of the 2016 and perception of the taxpayers towards the fairness of the direct tax …