van Dijke Marius, Gobena Lemessa Bayissa, Verboon Peter
Rotterdam School of Management, Erasmus University, Rotterdam, Netherlands.
Nottingham Business School, Nottingham Trent University, Nottingham, United Kingdom.
Front Psychol. 2019 Jul 12;10:1632. doi: 10.3389/fpsyg.2019.01632. eCollection 2019.
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' perceptions of the tax authority's power in stimulating voluntary tax compliance. Distributive and procedural justice have often (but not always) been shown to interact in such a way that high distributive justice high procedural justice is sufficient to predict positive responses to authorities and the social collective they represent. We examined whether this interaction predicts voluntary (but not enforced) tax compliance, in particular among citizens who perceive the tax authority's power as high (vs. low). The results of two field studies among Ethiopian (Study 1) and United States (Study 2) taxpayers supported our predictions. With this research we connect the roles of two core social psychological antecedents of tax compliance (i.e., distributive and procedural justice) with that of a deterrent factor (i.e., authority power) and obtain support for the psychological process underlying the Distributive Justice × Procedural Justice interaction in two diverging tax environments.
税收遵从涉及到一个个人利益以牺牲社会及其成员为代价的决策。我们探讨了程序正义和分配正义以及公民对税务机关权力的认知在促进自愿税收遵从方面的作用。分配正义和程序正义常常（但并非总是）以这样一种方式相互作用，即高分配正义+高程序正义足以预测对当局及其所代表的社会集体的积极反应。我们研究了这种相互作用是否能预测自愿（而非强制）的税收遵从，特别是在那些认为税务机关权力高（与低相对）的公民中。在埃塞俄比亚（研究1）和美国（研究2）纳税人中进行的两项实地研究结果支持了我们的预测。通过这项研究，我们将税收遵从的两个核心社会心理前因（即分配正义和程序正义）的作用与一个威慑因素（即权威权力）的作用联系起来，并在两种不同的税收环境中获得了对分配正义×程序正义相互作用背后心理过程的支持。
