The role of trust in nurturing compliance : a study of accused tax avoiders

Murphy, Kristina 2004, The role of trust in nurturing compliance : a study of accused tax avoiders, Law and human behavior, vol. 28, no. 2, pp. 187-209.

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Title The role of trust in nurturing compliance : a study of accused tax avoiders
Author(s) Murphy, Kristina
Journal name Law and human behavior
Volume number 28
Issue number 2
Start page 187
End page 209
Publisher Springer
Place of publication New York, N.Y.
Publication date 2004
ISSN 0147-7307
Keyword(s) trust
regulation tax avoidance
procedural justice
Summary Why an institution’s rules and regulations are obeyed or disobeyed is an important question for regulatory agencies. This paper discusses the findings of an empirical study that shows that the use of threat and legal coercion as a regulatory tool—in addition to being more expensive to implement — can sometimes be ineffective in gaining compliance. Using survey data collected from 2,292 taxpayers accused of tax avoidance, it will be demonstrated that variables such as trust need to be considered when managing noncompliance. If regulators are seen to be acting fairly, people will trust the motives of that authority, and will defer to their decisions voluntarily. This paper therefore argues that to shape desired behavior, regulators will need to move beyond motivation linked purely to deterrence. Strategies directed at reducing levels of distrust between the two sides may prove particularly effective in gaining voluntary compliance with an organization’s rules and regulations.
Language eng
Field of Research 140215 Public Economics- Taxation and Revenue
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2004, American Psychology Law Society/Division 41 of the American Psychology Association
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Document type: Journal Article
Collections: Faculty of Arts and Education
School of History, Heritage and Society
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