Do Fairness Perceptions Matter in Tax Compliance? The Effect of Procedural × Distributive Justice Interaction on Intention to Pay Taxes

This study examined the interactive effect of procedural and distributive justice on intention to pay taxes. Data for the study were gathered through a cross-sectional survey administrated to category C taxpayers in Addis Ababa and some surrounding Oromia zones. A hierarchical multiple regression and PROCESS macro regression analyses results revealed that taxpayers’ intention to voluntarily comply with tax obligations depends on their perceptions of distributive justice and their emotional attachment with the tax authorities. Moreover, procedural justice was found to be a moderator of the effect of distributive justice on intention to voluntarily pay taxes. Keywords: Procedural justice, distributive justice, intention to pay taxes voluntarily, interactive effect. DOI: 10.7176/RJFA/12-3-04 Publication date: February 28th 202

Towards Integrating Antecedents of Voluntary Tax Compliance

This thesis explores the integrative effect of social psychological factors among themselves as well as with economic deterrent factors in stimulating voluntary tax compliance, contributing to the tax compliance literature a theoretically relevant integrative approach that bridges between social psychological and economic deterrence approaches. It also contributes to the ecological validity of research on tax compliance behavior by comparing samples of two tax environments that are extremely unlike—one from a developing country (i.e. Ethiopia) and another from a developed country (i.e. the US). Chapter 1 is an introductory chapter that seeks to introduce the thesis and summarize research on voluntary tax compliance, highlighting the need to integrate antecedents of voluntary tax compliance. Each of the three empirical chapters contributes to theoretical and empirical developments of the tax compliance literature. Chapter 2 explores the moderating roles of two (i.e. coercive and legitimate) types of power wielded by the tax authority in the relationship between procedural justice and voluntary tax compliance as mediated by (cognition-based) trust in the authority. This study finds support for the prediction that high (but not low) coercive and low (but not high) legitimate power of the tax authority moderate the positive relationship between procedural justice and voluntary tax compliance. Only procedural justice by legitimate power inter

Make me want to pay! A three-way interaction between procedural justice, distributive justice, and power on voluntary tax compliance

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 or 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 pre

Power, justice, and trust: a moderated mediation analysis of tax compliance among Ethiopian business owners

We explored the moderating roles of legitimate and coercive power held by the tax authority in the relationship between procedural justice, trust in the tax authority, and voluntary tax compliance. Drawing from fairness heuristic theory and the slippery slope framework of tax compliance, we predicted that procedural justice fosters voluntary tax compliance, particularly when legitimate power of the tax authority is low and when coercive power of the authority is high. Moreover, we predicted that these interactive effects are mediated by (cognition-based) trust. Finally, we predicted that coercive power of the tax authority is positively related with enforced tax compliance. The results of a field study among Ethiopian business owners supported most predictions. This research is among the first to integrate social-psychological and deterrence-related factors to understand tax compliance behavior in a developing country

Back calculation of Debris flow Run-Out & Entrainment Using the Voellmy Rheology

Debris flow is one of the many geo-hazards that cause a major damage worldwide. It can cause loss of human lives especially to those living in mountainous regions. Besides, it cause economic damage by destroying properties and infrastructure. Forecasting and controlling the hazard associated to this type of mass movements is still a difficult task that requires qualitative and quantitative analyses. However, the development of numerical dynamic run out models has a major advantage in the study of this processes, as they allow the simulation of possible future scenarios. Some of these numerical models currently in use for simulating debris flows are MassMov2D, DAN-3D, FLO-2D and RAMMS. The main objective of this thesis was to back calculate debris flow run out and its entrainment behavior using numerical models. For this study, the Author uses RAMMS run out model for the back analysis of debris flow mobility. RAMMS is able to model entrainment along the flow path by using rate controlled entrainment method, which regulates the amount of mass being entrained in to the debris flow and the time needed to accelerate this mass to the debris flow velocity. One Norwegian debris flow, Mjåland debris flow happened in June 2016, was back calculated using RAMMS. The Voellmy rheological model was used first to calibrate the input parameters (friction coefficient, turbulence factor and entrainment coefficient) and then to test the sensitivity of each parameter. The model is found to be highly sensitive to entrainment coefficient, K, friction coefficient, µ and turbulent friction, ξ. The result of this study also showed that the velocity and height of the flow with entrainment and slope is relatively greater than the normal range for debris flow. Although RAMMS was able to simulate entrainment, the quality of its output depends on the resolution of digital elevation model (DEM) used as input during modelling