Perceptions of tax fairness and tax compliance behavior in Australia and Hong Kong - A preliminary study.
Date
2005
Authors
Gilligan, G.
Richardson, G.
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Journal article
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Journal of Financial Crime, 2005; 12(4):331-343
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George Gilligan and Grant Richardson
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Abstract
<jats:p>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.</jats:p>
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