Variable Details:

Source:

Wenzel, Michael (2002), "The Impact of Outcome Orientation and Justice Concerns on Tax Compliance: The Role of Taxpayers' Identity", Journal of Applied Psychology, 87, 629-645.
[Endnote]

Variable

• Procedural justice: Neutrality
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Definition:

Item(s):

• The Tax Office gives equal consideration to the views of all Australians.
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• The Tax Office gets the kind of information it needs to make informed decisions.
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• The Tax Office is generally honest in the way it deals with people.
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• The Tax Office consults widely about how they might change things to make it easier for taxpayers to meet their obligations.
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• The Tax Office goes to great lengths to consult with the community over changes to their system.
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Citations:

• Braithwaite, V. (2000), "Community Hopes, Fears and Actions Survey", Canberra, Australia, Unpublished survey, Centre for Tax System Integrity, Research School of Social Sciences, Australian National University.