A tax system to be called fair must assess the tax liability of each tax-payer without any
biases. Most studies suggest a positive relationship between tax fairness perception and …

Taxpayers' perceptions of tax fairness influence taxpayers' compliance. Therefore, a study
on items that influence taxpayers' perceptions on the fairness of a tax system is important …

Tax fairness has been used as one of the important determinants for tax compliance. Good
perception of tax fairness would encourage taxpayers to comply with tax laws to avoid any …

Grant Richardson reports the methodology and results of a study on tax fairness dimensions
on tax compliance behavior in Hong Kong. he purpose of this study is to investigate the …

Tax fairness is a critical canon of a good tax system. Taxpayers' perceptions of the fairness
of a tax have been identified by researchers as important for policy makers due to the …

The aim of this study is to investigate whether the dimensions of tax fairness exist in Turkey.
A survey questionnaire on tax fairness developed by Gilligan and Richardson was …

The existing tax fairness literature suggests that there are four dimensions of tax fairness:
horizontal equity, vertical equity, exchange equity, and procedural fairness. Although …

Tax fairness represents an important variable that can influence tax compliance behaviour in
society. Up until now, research in this area has mostly taken place in the United States …

Tax fairness is essential for a tax systems as tax system that have been perceived as fair
leads to a high degree of voluntary tax compliance. Tax fairness issues encompass a …

The objective of this study is to examine the effect of fairness on tax compliance in Malaysia.
Besides examining the overall effect of fairness on tax compliance in Malaysia, this study …