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

Author:George Gilligan
Position:Logan Senior Research Fellow, Department of Business Law and Taxation, Monash University, Clayton, Australia

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-fairn... (see full summary)

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