Regulating More Effectively: The Relationship between Procedural Justice, Legitimacy, and Tax Non-compliance

In recent years, a significant number of middle‐income taxpayers have been making use of aggressive tax planning strategies to reduce tax. In many cases, it is unclear whether these are designed and used by taxpayers to minimize tax legally or to avoid tax illegally. Those that are designed to exploit loopholes in tax law need to be dealt with in a way that restores faith and equity to the system. But how can tax authorities best manage taxpayers who may have inadvertently become involved in such illegal tax planning practices? Using longitudinal survey data, it will be shown that attempts to coerce and threaten taxpayers into compliance can undermine the legitimacy of the Tax Office's authority, which in turn can affect taxpayers' subsequent compliance behaviour. Responsive regulation, which is based on principles of procedural justice, will be discussed as an alternative enforcement strategy.     

Procedural justice in policing: the first phase of an Australian longitudinal study of officer attitudes and intentions

Despite the prominent role that procedural justice has taken in policing research, we know surprisingly little about police perceptions of procedural justice as an effective tool in their encounters with members of the public. In this study, we start with a focus on the perceptions of police recruits in a major police service, exploring their perceptions of procedural justice and its role in policing. Using data from a questionnaire of 450 police recruits in the early stages of their initial training, we find that orientations supportive of procedural justice significantly predict reported intentions to use procedural justice approaches in interacting with others, as well as the prioritization of procedural justice responses to a typical policing encounter (traffic violation). We also find that belief in an obligation to obey the law is significantly associated with perceived procedural justice outcomes. We argue that early supportive orientations towards procedural justice may be important in understanding police officers’ future interactions with members of the public, promoting positive evaluations of justice among citizens, and minimizing the risk of coercive encounters involving officer use of force.     

Implementing eGovernment without promoting dependence: open source software in developing countries in Southeast Asia

Given that eGovernment is likely to become part of development strategies, the most desirable form of eGovernment is that which promotes the domestic generation of intellectual property or, at least, contributes least to the international intellectual property (IP) imbalance. One way to achieve these ends is to implement eGovernment using free or open source software (FOSS). This will reduce dependence on software owned by major companies in developed countries. It could also promote an IP generating capacity in developing countries. An examination of the status of free or open source software in developing countries in Southeast Asia reveals that governments in these countries are aware of FOSS and wish to foster its use (but face considerable pressure to use proprietary software). This examination also reveals the presence of small but active groups seeking to develop and promote the use of free or open source software. This article is comprised of a discussion of FOSS (including that suitable for eGovernment), an explanation of the importance of FOSS for developing countries, a justification of government's centrality to the introduction of FOSS and a consideration of policies and initiatives undertaken by governments in developing countries in Southeast Asia. Copyright © 2006 John Wiley & Sons, Ltd.     

Illusory Transition? Elite Reconstitution in Kazakhstan, 1989 – 2002

Changes in elite composition during the post-Soviet transition in Russia and Central and Eastern Europe have received significant scholarly attention, but corollary developments in other former ‘Communist’ countries, including Kazakhstan, have attracted much less scrutiny, or have been attributed to organic features of Central Asian society. We examine the trajectory of the Kazakhstan elite in the light of three key perspectives on elite transformation: the first claims that the country has reverted to traditional clan social structures, the second proposes the conquest of power by a nascent ‘acquisition class’, and the third argues that the Soviet-era elite was largely successful in maintaining power during the economic reorganisation. We find that Kazakhstan's experience most closely matches the third explanation.