Perceptions of tax fairness and tax compliance behavior in Australia and Hong Kong: A preliminary study

George Gilligan*, Grant Richardson

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

29 Citations (Scopus)

Abstract

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.
Original languageEnglish
Pages (from-to)331-343
Number of pages13
JournalJournal of Financial Crime
Volume12
Issue number4
DOIs
Publication statusPublished - 2005
Externally publishedYes

Keywords

  • Australia
  • Cross cultural studies
  • Hong Kong
  • Taxation

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