Perceptions of tax fairness and tax compliance in Australia and Hong Kong ‐ a preliminary study

Abstract

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.

Citation

Gilligan, G. and Richardson, G. (2005), "Perceptions of tax fairness and tax compliance in Australia and Hong Kong ‐ a preliminary study", Journal of Financial Crime, Vol. 12 No. 4, pp. 331-343. https://doi.org/10.1108/13590790510624783