Gilligan, G.Richardson, G.2011-11-142011-11-142005Journal of Financial Crime, 2005; 12(4):331-3431359-0790http://hdl.handle.net/2440/67327<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>enCopyright status unknownAustraliaCross cultural studiesHong KongTaxationJournal article002010442210.1108/1359079051062478331591