IDEAS home Printed from https://ideas.repec.org/a/rnd/arjebs/v13y2022i6p19-39.html
   My bibliography  Save this article

A Systematic Literature Review for Distinguishing Tax Terms: Equality, Equity, Justice, and Fairness

Author

Listed:
  • Neni Susilawati
  • Gunadi
  • Ning Rahayu

Abstract

The organizational fairness literature is frequently used by fairness scholars to evaluate tax fairness models, conceptions, and measurements, even though tax fairness and tax justice are context-dependent and require further formulation. However, the generalizability of organizational justice studies to other domains and the extent to which context affects justice perceptions remain unknown. There is a dearth of literature that defines the terms tax fairness, tax equity, tax equality, and tax justice accurately. The purpose of this research is to distinguish between the tax phrases "fairness," "equity," "equality," and "justice." Additionally, the author refined the tax words inside the operationalized idea to produce more precise measures for future research. A systematic literature review was conducted as the research method, utilizing the PRISMA research approach and NVivo for qualitative data processing. As a result of the research findings, the phrase "tax fairness," which was previously believed to refer to a lesser degree of tax justice than "tax equity," is now used to refer to tax justice in a broader sense. Tax equity has the most extensive set of characteristics and indicators. Meanwhile, the word "tax justice" refers to a more specialized area of law and procedure, namely tax law. The phrase "tax equity" is included in the indicator "tax fairness," although the term "tax equality" is rarely used in the worldwide tax literature. The more distinct the tax terms, the easier it will be for the tax researcher to use terms like tax fairness, tax justice, tax equity, and tax equality correctly.

Suggested Citation

  • Neni Susilawati & Gunadi & Ning Rahayu, 2022. "A Systematic Literature Review for Distinguishing Tax Terms: Equality, Equity, Justice, and Fairness," Journal of Economics and Behavioral Studies, AMH International, vol. 13(6), pages 19-39.
  • Handle: RePEc:rnd:arjebs:v:13:y:2022:i:6:p:19-39
    DOI: 10.22610/jebs.v13i6(J).3254
    as

    Download full text from publisher

    File URL: https://ojs.amhinternational.com/index.php/jebs/article/view/3254/2078
    Download Restriction: no

    File URL: https://ojs.amhinternational.com/index.php/jebs/article/view/3254
    Download Restriction: no

    File URL: https://libkey.io/10.22610/jebs.v13i6(J).3254?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Linda Evans, 1978. "Obstacles to Federal Tax Reform: An Exploratory Inquiry Into the Fiscal Attitudes of a Small Group of Taxpayers," American Journal of Economics and Sociology, Wiley Blackwell, vol. 37(1), pages 71-86, January.
    2. Jonathan Farrar & Dawn W. Massey & Errol Osecki & Linda Thorne, 2020. "Tax Fairness: Conceptual Foundations and Empirical Measurement," Journal of Business Ethics, Springer, vol. 162(3), pages 487-503, March.
    3. Kim, Chung Kweon, 2002. "Does fairness matter in tax reporting behavior?," Journal of Economic Psychology, Elsevier, vol. 23(6), pages 771-785, December.
    4. Hartner , Martina & Rechberger, Silvia & Kirchler, Erich & Schabmann, Alfred, 2008. "Procedural Fairness and Tax Compliance," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 137-152, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Oliver Nnamdi Okafor, 2023. "Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions," Journal of Business Ethics, Springer, vol. 182(2), pages 377-395, January.
    2. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
    3. Jonathan Farrar & Dawn W. Massey & Errol Osecki & Linda Thorne, 2020. "Tax Fairness: Conceptual Foundations and Empirical Measurement," Journal of Business Ethics, Springer, vol. 162(3), pages 487-503, March.
    4. Muhammad Shaukat Malik, Sabah Younus, 2019. "Determinants of Tax-Compliance Behaviour Explored by Slippery Slope Framework and Theory of Planned Behaviour: An Evidence from Small Business Owner," Journal of Management Sciences, Geist Science, Iqra University, Faculty of Business Administration, vol. 6(2), pages 33-47, October.
    5. Tom Moerenhout & Joonseok Yang, 2022. "Tax Evasion Attitudes of Small Firms in Low‐ and Middle‐income Countries: Evidence from Nigeria," Development Policy Review, Overseas Development Institute, vol. 40(6), November.
    6. Bayer, Ralph-C & Sutter, Matthias, 2009. "The excess burden of tax evasion--An experimental detection-concealment contest," European Economic Review, Elsevier, vol. 53(5), pages 527-543, July.
    7. Hofmann, Eva & Voracek, Martin & Bock, Christine & Kirchler, Erich, 2017. "Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 63-71.
    8. Lancee, Bora & Rossel, Lucia & Kasper, Matthias, 2023. "When the agency wants too much: Experimental evidence on unfair audits and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 406-442.
    9. Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2020. "Media Bias and Tax Compliance: Experimental Evidence," MUNI ECON Working Papers 2020-01, Masaryk University, revised Feb 2023.
    10. Konrad, Kai A. & Qari, Salmai, 2012. "The Last Refuge of a Scoundrel?," Munich Reprints in Economics 13960, University of Munich, Department of Economics.
    11. James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023. "Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance," Economies, MDPI, vol. 11(9), pages 1-22, September.
    12. Kristina Murphy & Tom R. Tyler & Amy Curtis, 2009. "Nurturing regulatory compliance: Is procedural justice effective when people question the legitimacy of the law?," Regulation & Governance, John Wiley & Sons, vol. 3(1), pages 1-26, March.
    13. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    14. Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, vol. 72(3), pages 811-822, December.
    15. Gaetano Lisi, 2015. "Tax morale, tax compliance and the optimal tax policy," Economic Analysis and Policy, Elsevier, vol. 45(c), pages 27-32.
    16. Diana Onu & Lynne Oats & Erich Kirchler & Andre Julian Hartmann, 2019. "Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion," Games, MDPI, vol. 10(4), pages 1-17, November.
    17. Bavetta, Sebastiano & Li Donni, Paolo & Marino, Maria, 2020. "How consistent are perceptions of inequality?," Journal of Economic Psychology, Elsevier, vol. 78(C).
    18. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2017. "Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 1-16.
    19. Matthew D. Rablen, 2010. "Tax Evasion and Exchange Equity: A Reference-Dependent Approach," Public Finance Review, , vol. 38(3), pages 282-305, May.
    20. Kai A. Konrad & Salmai Qari, 2012. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," Economica, London School of Economics and Political Science, vol. 79(315), pages 516-533, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnd:arjebs:v:13:y:2022:i:6:p:19-39. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Muhammad Tayyab (email available below). General contact details of provider: https://ojs.amhinternational.com/index.php/jebs .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.