مجلة نماء للإقتصاد والتجارة
Volume 10, Numéro 1, Pages 94-110
2026-06-30
Tax Justice As A Determinant Of Voluntary Tax Compliance: An Analytical Examination In The Algerian Environment
Authors : Abderrahim Nadia . Morad Ismail .
Abstract
This study investigates the impact of vertical, horizontal, and procedural tax justice on voluntary tax compliance using a questionnaire administered to a random sample of 542 taxpayers. SPSS analysis shows that all three dimensions of tax justice have a positive and statistically significant effect on compliance. Vertical justice exhibits the strongest influence, followed by procedural justice, while horizontal justice shows a weaker yet meaningful impact. Overall, the combined effect of these dimensions enhances voluntary compliance. The study concludes that strengthening tax justice is essential for improving taxpayers’ willingness to comply and for building trust in the tax administration.
Keywords
Tax justice ; Voluntary Tax Compliance ; Vertical Tax Justice ; Horizontal Tax justice ; Procedural Tax Justice
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