We explored the moderating role of trust in authorities in the positive effect of procedural fairness of the tax office on voluntary compliance with tax authorities. Building on fairness heuristic theory, we predicted that particularly low trust in authorities makes people carefully attend to...

Building on theoretical notions that severe sanctions (more than mild ones) can communicate that sanctioned behavior is morally unacceptable, we argued that particularly authorities who enact the sanction procedures in a fair manner stimulate compliance with their decisions. This is because such...