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There is more to fa...
There is more to fairness in taxation than fair taxes : Introducing a multi-faceted fairness framework of taxation
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- Kazemi, Ali (författare)
- Högskolan i Skövde,Institutionen för teknik och samhälle
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(creator_code:org_t)
- Lund : POST network, Lund University, 2008
- 2008
- Engelska.
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Ingår i: Dynamics Within and Outside the Lab. - Lund : POST network, Lund University. - 9789173936316 ; , s. 147-158
- Relaterad länk:
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https://urn.kb.se/re...
Abstract
Ämnesord
Stäng
- Taxation has attracted considerable research attention. In this article some preliminary steps are taken towards advancing a multi-faceted fairness framework of taxation according to which taxation fairness is not only related to the tax expenditure programme (distributive justice), but also to how tax decisions are made (procedural justice), how citizens are treated by the tax authorities/employees (interpersonal justice), and how tax decisions and the legislation are explained and justified to the citizens (informational justice). This framework further posits that taxpayers experience uncertainty in the context of taxation, and that fairness reduces uncertainty. It is also posited that fairness is a prerequisite for legitimacy of the tax system. The framework draws upon the literature on the social psychology of justice and applies it to the taxation context. Altogether, this theoretical framework provides an alternative account of tax attitudes and behavior in that it downplays the role of surveillance and sanctions and instead emphasizes the role of perceived fairness for citizens' willingness to pay taxes and for tax system legitimacy.
Ämnesord
- SAMHÄLLSVETENSKAP -- Sociologi -- Socialpsykologi (hsv//swe)
- SOCIAL SCIENCES -- Sociology -- Social Psychology (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Nyckelord
- taxation
- justice
- fairness
- legitimacy
- uncertainty
- trust
- Humaniora-samhällsvetenskap
- Humanities and Social sciences
Publikations- och innehållstyp
- ref (ämneskategori)
- kon (ämneskategori)
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