Please use this identifier to cite or link to this item: http://hdl.handle.net/2440/66739
Type: Journal article
Title: An Exploratory Cross-Cultural Study of Tax Fairness Perceptions and Tax Compliance Behavior in Australia and Hong Kong
Author: Richardson, G.
Citation: International Tax Journal, 2005; 31(1):11-24
Publisher: CCH Inc
Issue Date: 2005
ISSN: 0097-7314
Statement of
Responsibility: 
Grant Richardson
Abstract: The article presents information on a study conducted with Australian and Hong Kong university students to assess the area of tax fairness perceptions and tax compliance behavior in Australia and Hong Kong. A tax survey questionnaire was administered to a sample of 407 postgraduate business students in total in the context of regular class meetings at one Australian university and two Hong Kong universities during the year 2003. For the Australian sub-sample, it was found that tax fairness perceptions about general fairness, special provisions, tax rate structure had some significant relationships with tax compliance behavior. Whereas in Hong Kong, tax fairness perceptions relating to general fairness and exchange with the government had the most significant relationships with tax compliance behavior.
Rights: © 2005 CCH Incorporated
RMID: 0020104410
Appears in Collections:Business School publications

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