Journal of Tax Research

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Tax compliance involves a decision where personal benefits come at the expense of society and its members. Today, tax systems around the world depend on the voluntary compliance by the taxpayers. The higher the tax compliance rate in a tax system, the tax revenues increase accordingly.  On the other hand, when a taxpayer feels or believes that the tax system of his/her country is unfair and it has a high tax burden, the ethical costs of honesty and the related behavior are reduced and tax evasion is justified as a form of resistance to the tax system; therefore, it can be expected that taxpayers will voluntarily align with their decisions. This study aimed at investigating the effect of the interaction between distributive justice and procedural justice as well as to test a trilateral interaction (distributive justice* procedural justice*organizational authority) on tax compliance. The statistical population of this study was all legal entities in Tehran province. The sample size was extracted using Morgan table and finally 495 companies were randomly selected to analyze the research hypotheses. Research tools included the voluntary tax compliance questionnaire with 10 questions, compulsory tax compliance with 8 questions, procedural justice with 7 questions, distributive justice and the authority of the organization with 5 questions each. The results of the research hypotheses test in the first step of the model showed that procedural justice and distributive justice have significant effects on the level of voluntary tax compliance, but in a two-way interactive relationship, they reduce voluntary compliance; On the other hand, the results of the final model indicated that the effect of adjusting the authority power in an interactive relationship with distributive justice and procedural justice, well predicts the level of voluntary (not enforced) tax compliance.

Keywords: Distribution Justice, Procedural Justice, Organizational Power, Voluntary Tax Compliance, Enforced Tax Compliance

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