Justice research in the field of social psychology has focused primarily on situations involving legal proceedings, dispute resolution, and hierarchal relationships within organizations. This study extends the work of social psychologist Tom Tyler and others to a planning context by demonstrating that participants in a planning process use group-value criteria in addition to control over decisions and decision making processes and the favorability of outcomes to define reactions to their experiences. While certain aspects of the case study from which survey interviews were conducted limited the ability to replicate specific results of the 1989 Tyler study used as a model for this analysis, the major suppositions were confirmed. The results indicate that the group-value issues of standing, trust, and neutrality explain more variance in participant judgments of procedural justice, distributive justice, affect toward officials and fairness of officials than do control or outcome favorability. The results also demonstrate the dominance of standing and trust over all other concerns in participant assessments of procedural and distributive justice and the fairness of officials.

This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech law on 1st January 2008. A VAT group enables persons that meet the criteria required by the VAT Act to be considered a single taxable person, i.e. a single tax payer. The Czech VAT group legislation is based on article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The aim of this thesis is to present and thoroughly analyze VAT group legislation in Czech law, and to point out certain pitfalls of this legislation, including its interaction with EU law, and the law of some of the other EU member states. A secondary goal is to assess the rate at which VAT groups are being used in the Czech Republic. The first chapter describes VAT group in EU law, and its introduction into the Czech legal order. The second chapter discusses the requirements that the law puts on members of a VAT group, with extra emphasis on the requirement of close binding of persons, including the membership of physical persons and non-taxable persons in a VAT group. The third chapter deals with VAT group as a subject of legal relations, describing in more detail the concept of a representative member and the responsibilities of a VAT group member. The next chapter takes a more practical...