Published on 01 Apr 03
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This study examined the attributes of fair debt collection procedures as perceived by tax practitioners and whether these procedures and the outcomes received by their clients influenced their perception of the fairness of the tax authorities. Results indicated three dimensions of procedural justice: 'interpersonal', 'structural' and
'considerate'. These procedural justice factors had significant main effects on perception of fairness of tax authorities, and the 'structural' and 'considerate' factor
also interacted with the outcomes.