Compensation justice

The aim of the research is to establish a new interdisciplinary research field on the analysis of perceptions of compensation justice from the perspective of systemic arrangements in organisations and the labour taxation system.

The research includes:

1. perceptions of justice in the context of the remuneration system and labour taxation,
2. identification of the regulator’s capacity to build, implement and modify a just labour taxation system,
3. diagnosis of the determinants of employee attitudes affecting perceptions of remuneration justice.

The following main research hypothesis was formulated: the perception of justice of the remuneration and taxation system is influenced by a universal set of beliefs and values, and the effectiveness of a specific solution is determined by the fit of solutions to a specific set of priorities given to values by specific individuals and groups of people.

The results of the research will clarify perceptions of remuneration justice in three areas:

1. the justice of the remuneration system,
2. the labour taxation system,
3. the impact of the communication of these systems on employees’ sense of remuneration justice. The results of the study fill a knowledge gap in the perception of pay and its taxation as being just, focusing attention not only on the systemic solutions implemented in organisations but also on their perception by employees.