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 language | English |
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Pages (from-to) | 331-343 |
Number of pages | 13 |
Journal | Journal of Financial Crime |
Volume | 12 |
Issue number | 4 |
DOIs | |
Publication status | Published - 2005 |
Externally published | Yes |
Keywords
- Australia
- Cross cultural studies
- Hong Kong
- Taxation