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Regulating more effectively : the relationship between procedural justice, legitimacy and tax non-compliance

Murphy, Kristina 2005, Regulating more effectively : the relationship between procedural justice, legitimacy and tax non-compliance, Journal of law and society, vol. 32, no. 4, pp. 562-589, doi: 10.1111/j.1467-6478.2005.00338.x.

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Title Regulating more effectively : the relationship between procedural justice, legitimacy and tax non-compliance
Author(s) Murphy, Kristina
Journal name Journal of law and society
Volume number 32
Issue number 4
Start page 562
End page 589
Publisher Wiley-Blackwell Publishing
Place of publication Oxford, England
Publication date 2005
ISSN 1467-6478
0263-323X
Summary In recent years, a significant number of middle-income taxpayers have been making use of aggressive tax planning strategies to reduce tax. In many cases, it is unclear whether these are designed and used by tax- payers to minimize tax legally or to avoid tax illegally. Those that are designed to exploit loopholes in tax law need to be dealt with in a way that restores faith and equity to the system. But how can tax authorities best manage taxpayers who may have inadvertently become involved in such illegal tax planning practices? Using longitudinal survey data, it will be shown that attempts to coerce and threaten taxpayers into compliance can undermine the legitimacy of the Tax Office's authority, which in turn can affect taxpayers' subsequent compliance behaviour. Responsive regulation, which is based on principles of procedural justice, will be discussed as an alternative enforcement strategy.
Language eng
DOI 10.1111/j.1467-6478.2005.00338.x
Field of Research 140215 Public Economics- Taxation and Revenue
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2005, Cardiff University Law School , Blackwell Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30022015

Document type: Journal Article
Collection: School of History, Heritage and Society
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