{"id":"https://openalex.org/W655738187","doi":null,"title":"The Influence Of Procedural Fairness On The Small Business Entrepreneurs And Their Perception Of The Tax Authority: A Case Study Approach .","display_name":"The Influence Of Procedural Fairness On The Small Business Entrepreneurs And Their Perception Of The Tax Authority: A Case Study Approach .","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W655738187","mag":"655738187"},"language":"en","primary_location":{"id":"pmh:oai:alma.61RMIT_INST:11248333400001341","doi":null,"is_oa":false,"landing_page_url":"http://www.bizresearchpapers.com/36.Rametse.pdf","pdf_url":"http://www.bizresearchpapers.com/36.Rametse.pdf","source":{"id":"https://openalex.org/S4306402074","display_name":"RMIT Research Repository (RMIT University Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82951845","host_organization_name":"RMIT University","host_organization_lineage":["https://openalex.org/I82951845"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5040842972","display_name":"Sue Yong","orcid":"https://orcid.org/0000-0002-6827-605X","observed_orcids":["https://orcid.org/0000-0002-6827-605X"]},"institutions":[{"id":"https://openalex.org/I39854758","display_name":"Auckland University of Technology","ror":"https://ror.org/01zvqw119","country_code":"NZ","type":"education","lineage":["https://openalex.org/I39854758"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Sue Yong","raw_affiliation_strings":["Auckland University of Technology#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Auckland University of Technology#TAB#","institution_ids":["https://openalex.org/I39854758"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015190772","display_name":"Nthati Rametse","orcid":"https://orcid.org/0000-0003-0013-030X","observed_orcids":["https://orcid.org/0000-0003-0013-030X"]},"institutions":[{"id":"https://openalex.org/I82951845","display_name":"RMIT University","ror":"https://ror.org/04ttjf776","country_code":"AU","type":"education","lineage":["https://openalex.org/I82951845"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Nthati Rametse","raw_affiliation_strings":["RMIT-University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"RMIT-University","institution_ids":["https://openalex.org/I82951845"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3726,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.87132226,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"6","issue":"1","first_page":"487","last_page":"512"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/procedural-justice","display_name":"procedural justice","score":0.9990000128746033},{"id":"https://openalex.org/keywords/small-taxpayers","display_name":"small business taxpayers","score":0.8259999752044678},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9340000152587891},{"id":"https://openalex.org/keywords/tax-audit","display_name":"tax audit","score":0.8240000009536743},{"id":"https://openalex.org/keywords/small-business-entrepreneurship","display_name":"small business entrepreneurship","score":0.5210000276565552}],"concepts":[{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.6185581088066101},{"id":"https://openalex.org/C2779149496","wikidata":"https://www.wikidata.org/wiki/Q442100","display_name":"Procedural justice","level":3,"score":0.6115072965621948},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6020956039428711},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.5547095537185669},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.483650803565979},{"id":"https://openalex.org/C2777973936","wikidata":"https://www.wikidata.org/wiki/Q1109680","display_name":"Small business","level":2,"score":0.48226243257522583},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.46925899386405945},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4417581558227539},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.430575430393219},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3370089530944824},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25724852085113525},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.24874088168144226},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.21054336428642273},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.11896276473999023},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.10459798574447632},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09735342860221863},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"pmh:oai:alma.61RMIT_INST:11248333400001341","doi":null,"is_oa":false,"landing_page_url":"http://www.bizresearchpapers.com/36.Rametse.pdf","pdf_url":"http://www.bizresearchpapers.com/36.Rametse.pdf","source":{"id":"https://openalex.org/S4306402074","display_name":"RMIT Research Repository (RMIT University Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82951845","host_organization_name":"RMIT University","host_organization_lineage":["https://openalex.org/I82951845"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"pmh:oai:alma61RMIT.INST:11248333400001341","doi":null,"is_oa":false,"landing_page_url":"https://researchrepository.rmit.edu.au/esploro/outputs/journalArticle/The-influence-of-procedural-fairness-on/9921864285401341","pdf_url":null,"source":{"id":"https://openalex.org/S4306402074","display_name":"RMIT Research Repository (RMIT University Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82951845","host_organization_name":"RMIT University","host_organization_lineage":["https://openalex.org/I82951845"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"pmh:oai:researchbank.rmit.edu.au:rmit:7769","doi":null,"is_oa":false,"landing_page_url":"http://researchbank.rmit.edu.au/view/rmit:7769","pdf_url":null,"source":{"id":"https://openalex.org/S4306402074","display_name":"RMIT Research Repository (RMIT University Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82951845","host_organization_name":"RMIT University","host_organization_lineage":["https://openalex.org/I82951845"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"},{"id":"pmh:oai:figshare.com:article/27433329","doi":null,"is_oa":false,"landing_page_url":"https://figshare.com/articles/journal_contribution/The_influence_of_procedural_fairness_on_the_small_business_entrepreneurs_and_their_perception_of_the_tax_authority_A_case_study_approach/27433329","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"},{"id":"mag:655738187","doi":null,"is_oa":false,"landing_page_url":"http://bizresearchpapers.com/36.Rametse.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210172917","display_name":"International Review of Business Research Papers","issn_l":"1832-9543","issn":["1832-9543","1837-5685"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Review of Business Research Papers","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W1861921","https://openalex.org/W11462967","https://openalex.org/W84202750","https://openalex.org/W162024352","https://openalex.org/W184052774","https://openalex.org/W652674490","https://openalex.org/W942685675","https://openalex.org/W1488837022","https://openalex.org/W1499825414","https://openalex.org/W1508401508","https://openalex.org/W1537604812","https://openalex.org/W1539775738","https://openalex.org/W1581448456","https://openalex.org/W1599475083","https://openalex.org/W1606766006","https://openalex.org/W1852090069","https://openalex.org/W1886723030","https://openalex.org/W1960516996","https://openalex.org/W1971704355","https://openalex.org/W1975259537","https://openalex.org/W1988535710","https://openalex.org/W1989239072","https://openalex.org/W1998300510","https://openalex.org/W2006141708","https://openalex.org/W2019874305","https://openalex.org/W2030665585","https://openalex.org/W2088435028","https://openalex.org/W2096860652","https://openalex.org/W2109031505","https://openalex.org/W2120836516","https://openalex.org/W2223763210","https://openalex.org/W2240664903","https://openalex.org/W2327531698","https://openalex.org/W2498822941","https://openalex.org/W2596841812","https://openalex.org/W2657026807","https://openalex.org/W2996664921","https://openalex.org/W3125733610","https://openalex.org/W3213344977"],"related_works":["https://openalex.org/W4411209777","https://openalex.org/W7125574323","https://openalex.org/W1596988276","https://openalex.org/W4324265321","https://openalex.org/W2078106256","https://openalex.org/W2603027762","https://openalex.org/W7220523377","https://openalex.org/W4205923203","https://openalex.org/W4364382683","https://openalex.org/W2982853891"],"abstract_inverted_index":{"This":[0],"paper":[1],"focuses":[2],"on":[3],"two":[4],"major":[5],"small":[6,15,55,67,85,103],"business":[7,16,56,68,86,104],"tax":[8,26,35,75,91,97],"compliance":[9,82],"issues.":[10],"Firstly,":[11],"it":[12,29],"explores":[13],"how":[14],"taxpayers":[17,69],"are":[18],"treated":[19],"(procedural":[20],"fairness)":[21],"when":[22],"audited":[23],"by":[24,66],"the":[25,34,74,78,90,96,102,110,117,120],"authority.":[27,36],"Secondly,":[28],"discusses":[30],"their":[31,71,81],"perception":[32,88],"of":[33,73,80,89,119],"Using":[37],"a":[38],"qualitative":[39],"approach,":[40],"this":[41],"research":[42],"applies":[43],"case":[44],"studies":[45],"and":[46,70,116],"in-depth":[47],"semi":[48],"structured":[49],"face":[50,52],"to":[51,100],"interviews":[53],"with":[54],"participants.":[57],"The":[58,106],"findings":[59],"clearly":[60],"suggest":[61],"that":[62],"procedural":[63],"fairness":[64],"experienced":[65],"perceptions":[72],"authority":[76,92],"determine":[77],"extent":[79],"cooperation.":[83],"Additionally,":[84],"taxpayers'":[87],"can":[93],"also":[94],"influence":[95],"authority's":[98],"legitimacy":[99],"regulate":[101],"sector.":[105],"conclusion":[107],"sums":[108],"up":[109],"key":[111],"issues":[112],"discussed,":[113],"policy":[114],"implications":[115],"limitation":[118],"analysis.":[121]},"counts_by_year":[{"year":2019,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}