Issues on compliance and ethics in taxation: what do we know

Daniel HO, Brossa Wong

Research output: Contribution to journalArticlepeer-review

Abstract

Examines three decisions of the Hong Kong Board of Review, an informal tax court, to assess the relationship between ethics and tax compliance from the perspective of individual taxpayers. Reviews the research literature on this topic, and summarises its conclusions.
Original languageEnglish
Pages (from-to)369-382
JournalJournal of Financial Crime
Volume15
Issue number4
Publication statusPublished - Jan 2008

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