What is the relationship between fairness and trust in terms of tax compliance?

Two frequently researched factors in the tax compliance literature are perceptions of fairness and trust. Nevertheless, what is known about the relationship between the two variables is limited. Different findings in the literature have encouraged further research. This study aims to examine the relationship between fairness and trust in tax compliance and the role of these variables with multivariate statistical tests. In this direction, survey data were collected from 540 self-employed taxpayers in Istanbul/Turkey. As a result of the multivariate statistical tests carried out by dividing the data in two, the following conclusions were reached: (1) in line with the findings in the literature, perceptions of tax fairness and trust in tax authorities are essential determinants of tax compliance intention; (2) tax fairness positively affects trust in authorities and trust in authorities positively affects tax fairness; (3) both the mediating and moderating role of trust in tax authorities in the relationship between perceptions of tax fairness and tax compliance intention are confirmed; and (4) although there is a mediating effect of perceptions of tax fairness in the relationship between trust in tax authorities and tax compliance intention, the existence of a moderating effect could not be detected.