Taxation has attracted considerable research attention. In this article some preliminary steps are taken towards advancing a multi-faceted fairness framework of taxation according to which taxation fairness is not only related to the tax expenditure programme (distributive justice), but also to how tax decisions are made (procedural justice), how citizens are treated by the tax authorities/employees (interpersonal justice), and how tax decisions and the legislation are explained and justified to the citizens (informational justice). This framework further posits that taxpayers experience uncertainty in the context of taxation, and that fairness reduces uncertainty. It is also posited that fairness is a prerequisite for legitimacy of the tax system. The framework draws upon the literature on the social psychology of justice and applies it to the taxation context. Altogether, this theoretical framework provides an alternative account of tax attitudes and behavior in that it downplays the role of surveillance and sanctions and instead emphasizes the role of perceived fairness for citizens' willingness to pay taxes and for tax system legitimacy.