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 language | English |
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Pages (from-to) | 369-382 |
Journal | Journal of Financial Crime |
Volume | 15 |
Issue number | 4 |
Publication status | Published - Jan 2008 |