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

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dc.contributor.authorGilligan, G.
dc.contributor.authorRichardson, G.
dc.date.issued2005
dc.description.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>
dc.description.statementofresponsibilityGeorge Gilligan and Grant Richardson
dc.identifier.citationJournal of Financial Crime, 2005; 12(4):331-343
dc.identifier.doi10.1108/13590790510624783
dc.identifier.issn1359-0790
dc.identifier.urihttp://hdl.handle.net/2440/67327
dc.language.isoen
dc.publisherEmerald Group Publishing Ltd
dc.rightsCopyright status unknown
dc.source.urihttps://doi.org/10.1108/13590790510624783
dc.subjectAustralia
dc.subjectCross cultural studies
dc.subjectHong Kong
dc.subjectTaxation
dc.titlePerceptions of tax fairness and tax compliance behavior in Australia and Hong Kong - A preliminary study.
dc.typeJournal article
pubs.publication-statusPublished

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