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Debt Collection by Tax Authorities: Tax practitioners' reactions to procedures

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.

Author profile:

Lin Mei TAN

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