RT Article
T1 Motivating compliance behavior among offenders: procedural justice or deterrence?
JF Criminal justice and behavior
VO 43
IS 1
SP 102
OP 118
A1 Murphy, Kristina
A2 Bradford, Ben
A2 Jackson, Jonathan 1974-
LA English
YR 2016
UL https://krimdok.uni-tuebingen.de/Record/1885061218
AB Research shows that procedural justice can motivate compliance through the mediating influence of either legitimacy or social identity. Using three waves of longitudinal survey data collected from 359 tax offenders, we examine whether procedural justice is important to offenders? decisions to comply with future tax obligations despite fear of sanctions, and whether legitimacy and social identity processes mediate the relationship between procedural justice and compliance. Our results reveal that (a) legitimacy mediates the effect of procedural justice on compliance, (b) social identity mediates the procedural justice/compliance relationship, (c) identity seems to matter slightly more than perceptions of legitimacy when predicting tax compliance, and (d) perceived risk of sanction plays a small, but counterproductive role in predicting tax compliance. We conclude that normative concerns dominate taxpayers? compliance decisions. Implications are relevant for understanding behavioral compliance and how procedural justice can motivate such behavior.
K1 Compliance
K1 Deterrence
K1 Legitimacy
K1 Procedural Justice
K1 Social Identity
DO 10.1177/0093854815611166