Tax fairness dimensions in an Asian context: The Malaysian perspective

Anna Che Azmi · K. Perumal

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Taxation and Compliance Studies Economic and Fiscal Studies Taxation and Legal Issues

Abstract

The purpose of this study is to investigate whether similar tax fairness dimensions that exist in western countries also exist in an Asian country. The 5 tax fairness dimensions are general fairness, tax rate structure, exchange with the government, self interest and special provisions of the wealthy. A survey questionnaire on tax fairness developed by Gerbing (1988) was administered to 390 respondents. The result of the factor analysis identified three slightly different tax fairness dimensions. They are general fairness, tax structure and self interest. Education and cultural differences in Malaysia compared to the western countries could possibly explain the reason that slightly different tax dimensions are found in Malaysia.

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References

2005Perceptions of tax fairness and tax compliance in Australia and Hong Kong ‐ a preliminary study

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