An Exploratory Cross-Cultural Study of Tax Fairness Perceptions and Tax Compliance Behavior in Australia and Hong Kong

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.