Full Length Research Paper
References
|
Alm J, Torgler B (2011). Do ethics matter? Tax compliance and morality. J. Bus. Ethics 101(4): 635-651. Crossref |
||||
| Bevacqua J (2013). Suing Canadian tax officials for negligence: An assessment of recent developments. Can. Tax J. 61(4):893-914. | ||||
| CFE (2013). A model taxpayer charter. Confederation Fiscale Européenne. | ||||
| CIOT (2008). A taxpayers' charter for the United Kingdom. Chartered Institute of Taxation. | ||||
|
Colquitt J (2001). On the dimensionality of organizational justice: A construct validation of a measure. J. App. Psych. 86(3):386-400. Crossref |
||||
| Colquitt J, Greenberg J, Scott B (2005). Organizational justice: Where do we stand? ("Handbook of organizational justice", Erlbaum Associates pp. 589-619). | ||||
| CRA (2013). Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer. Retrieved 30 April 2015, from: http://www.cra-arc.gc.ca/E/pub/tg/rc17/rc17-11-13e.pdf. | ||||
| Dawe R (2014). A legal duty to provide accurate information to the public? J. Parl. Pol. Law 8(1):187-208. | ||||
|
Doern G (1993). The UK Citizen's Charter: Origins and implementation in three agencies. Policy Politics 21(1):17-29. Crossref |
||||
| Doyle E, Gallery K, Coyle M (2009). Procedural justice principles and tax compliance in Ireland: A preliminary exploration in the context of reminder letters. J. Fin. Man. Publ. Serv. 8(1):49-62. | ||||
| Farrar J, Massey D, Thorne L (2015). Tax fairness and tax compliance: A literature review and tax fairness scale development study. Working paper. | ||||
| Fekete J (2013). Federal government plans to slash millions, hundreds of staff from Canada Revenue Agency compliance programs. Retrieved 30 April 2015, from: http://o.canada.com/business/federal-government-plans-to-slash-millions-hundreds-of-staff-from-canada-revenue-agency-compliance-programs/ | ||||
| Field A (2009). "Discovering Statistics Using SPSS". (3rd Edition), Sage Publications, Thousand Oaks, California. | ||||
|
Hogan B, Maroney J, Rupert T (2013). The relation among voice value, policy outcomes, and intensity of support on fairness assessments of tax legislation. J. Am. Tax. Assoc. 216(4):209-217. Crossref |
||||
| Li J (1998). Taxpayers' Rights in Canada. ("Taxpayers' Rights: An International Perspective", Queensland, Revenue Law Journal, School of Law, Bond University pp.89-137. | ||||
| McLennan M (2003). The principles and concepts in the development of the Taxpayers' Charter. Austr. Tax Rev. 32(1):22-50. | ||||
| Mookhey S (2013). Tax disputes system design. J. Tax Res. 11(1):79-96. | ||||
| OECD (1990). Taxpayers' rights and obligations – practice note. OECD Committee of Fiscal Affairs Forum on Tax Administration. | ||||
| OECD (2012). Working smarter in structuring the administration, in compliance, and through legislation. Forum on Tax Administration, Information note. | ||||
| OTO (2013). Annual Report. Office of the Taxpayers' Ombudsman. Retrieved 30 April 2015, from: http://www.oto-boc.gc.ca/rprts/nnl/rprt1213-eng.pdf | ||||
| Rankin M (2014). CRA Service Cuts. Retrieved 30 April 2015, from: http://murrayrankin.ndp.ca/changes-at-the-canada-revenue-agency. | ||||
| Unger K (2014). Ethics codes and taxpayer charters: Increasing tax morale to increase tax compliance. J. Tax Res. 12(2):483-498. | ||||
|
Van Dijke M, Verboon P (2010). Trust in authorities as a boundary condition to procedural fairness: effects on tax compliance. J. Econ. Psych. 31(1):80-91. Crossref |
||||
|
Verboon P, Goslinga S (2009). The role of fairness in tax compliance. Neth. J. Psych. 65(1):136-145. Crossref |
||||
|
Wenzel M (2002). The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity. J. App. Psych. 87(4):629-645. Crossref |
||||
|
Wenzel M, Taylor N (2004). An experimental evaluation of tax-reporting schedules: a case of evidence-based tax administration. J. Pub. Econ. 88(12):2785-2799. Crossref |
||||
|
Wenzel M (2006). A letter from the tax office: Compliance effects of informational and interpersonal justice. Soc. Just. Res. 19(3):345-364. Crossref |
||||
| Worsham R (1996). The effect of tax authority behavior on taxpayer compliance: a procedural justice approach. J. Am. Tax. Assoc. 18(2):19-39. | ||||
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0
