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Perceptions of tax fairness and tax compliance in Australia and Hong Kong - a preliminary study (2005)

Gilligan, George ; Richardson, Grant

[S.l.] : Emerald

Journal of financial crime 12 (2005), S. 331-343

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ISSN: 1359-0790

Source: Emerald Fulltext Archive Database 1994-2005

Topics: Law , Economics

Notes: Discusses how important perceptions of tax fairness can be in forming tax-compliant behaviour in various jurisdictions, based on a crosscultural study of Australia and Hong Kong. Defines fairness and its relationship with legitimacy. Describes a tax survey questionnaire administered to business students, which is broken down by demographic data and includes extensive correlations between tax-fairness perception and tax-compliance behaviour. Concludes that legitimacy is a crucial normative influence in shaping how fair tax systems are perceived to be and how likely people are to comply with their tax obligations.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1108/13590790510624783

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