The equity of the executive

Stebbings, Chantal

doi:10.1017/cbo9781316529706.014

Cited by 1 publication

(4 citation statements)

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“…Vertical equality entails varying tax treatment based on the conditions (Papadeas and Sykianakis, 2014). Stebbings defined a component of tax fairness as the elimination of loopholes and incentives that impose additional burdens on certain segments of the taxpaying society while allowing others to have lighter obligations (Stebbings, 2016). While some articles use the terms "tax justice" and "tax equity" interchangeably, they refer to the same thing: "a person's ability to pay taxes" (Evans, 1978).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Stebbings defined part of tax justice with the elimination of loopholes and incentives that burdensome sections of the tax-paying society while allowing others to have lighter obligations (Stebbings, 2016). In defining tax justice, some articles use tax justice and tax equity terms for one common understanding that is "a person's ability to pay taxes" (Evans, 1978).…”

Section: Figure 4: Project Map Of "Tax Justice" In Included Articlesmentioning

confidence: 99%

“…In defining tax justice, some articles use tax justice and tax equity terms for one common understanding that is "a person's ability to pay taxes" (Evans, 1978). Stebbings mentioned tax justice as a kind of substantive fairness (Stebbings, 2016). In developing a list of items to measure tax fairness, study also considers the terms tax fairness, tax equity, and tax justice as synonyms in the literature search process (Farrar et al, 2020).…”

Section: Figure 4: Project Map Of "Tax Justice" In Included Articlesmentioning

confidence: 99%

“…In developing a list of items to measure tax fairness, study also considers the terms tax fairness, tax equity, and tax justice as synonyms in the literature search process (Farrar et al, 2020). Regarding the context, tax justice is now guaranteed mainly through substantive legislation and court decisions (Stebbings, 2016). The global conception of tax justice should be defended when raising tax fraud issues.…”

Section: Figure 4: Project Map Of "Tax Justice" In Included Articlesmentioning

confidence: 99%

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A Systematic Literature Review for Distinguishing Tax Terms: Equality, Equity, Justice, and Fairness

Susilawati

Gunadi

Rahayu

2022

JEBS

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The organizational fairness literature is frequently used by fairness scholars to evaluate tax fairness models, conceptions, and measurements, even though tax fairness and tax justice are context-dependent and require further formulation. However, the generalizability of organizational justice studies to other domains and the extent to which context affects justice perceptions remain unknown. There is a dearth of literature that defines the terms tax fairness, tax equity, tax equality, and tax justice accurately. The purpose of this research is to distinguish between the tax phrases "fairness," "equity," "equality," and "justice." Additionally, the author refined the tax words inside the operationalized idea to produce more precise measures for future research. A systematic literature review was conducted as the research method, utilizing the PRISMA research approach and NVivo for qualitative data processing. As a result of the research findings, the phrase "tax fairness," which was previously believed to refer to a lesser degree of tax justice than "tax equity," is now used to refer to tax justice in a broader sense. Tax equity has the most extensive set of characteristics and indicators. Meanwhile, the word "tax justice" refers to a more specialized area of law and procedure, namely tax law. The phrase "tax equity" is included in the indicator "tax fairness," although the term "tax equality" is rarely used in the worldwide tax literature. The more distinct the tax terms, the easier it will be for the tax researcher to use terms like tax fairness, tax justice, tax equity, and tax equality correctly.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Figure 4: Project Map Of "Tax Justice" In Included Articlesmentioning

confidence: 99%

Section: Figure 4: Project Map Of "Tax Justice" In Included Articlesmentioning

confidence: 99%

Section: Figure 4: Project Map Of "Tax Justice" In Included Articlesmentioning

confidence: 99%

See 2 more Smart Citations

A Systematic Literature Review for Distinguishing Tax Terms: Equality, Equity, Justice, and Fairness

Susilawati

Gunadi

Rahayu

2022

JEBS

View full text Add to dashboard Cite

show abstract

The equity of the executive

Cited by 1 publication

References 9 publications

A Systematic Literature Review for Distinguishing Tax Terms: Equality, Equity, Justice, and Fairness

A Systematic Literature Review for Distinguishing Tax Terms: Equality, Equity, Justice, and Fairness

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