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Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms

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  • Kristina Murphy

    (Faculty of Arts, Deakin University)

Abstract

The aim of regulatory enforcement is to gain future compliance from offenders. At the same time, enforcement practices should not result in the alienation of those they come into contact with. In an area such as taxation, like in many other regulatory contexts, the behaviour being regulated is continuous and fundamental to the long-term health of the community. In such a regulatory context, the goal should therefore be to secure long-term voluntary compliance. This chapter will present an argument for why deterrence-based enforcement strategies might be counterproductive in meeting these goals. Using survey data collected from a group of 652 tax offenders, it will be suggested that a process-based model of regulation—one which places persuasion and fair treatment in the foreground of a regulatory enforcement encounter—offers much promise in the regulation of taxpayer behaviour.

Suggested Citation

  • Kristina Murphy, 2007. "Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0731, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0731
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0731.pdf
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    References listed on IDEAS

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