文章基本信息

标题：Assessing Tax Fairness Dimensions in a Small Developing Economy
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作者：C Thomas
期刊名称：Business and Economics Journal
电子版ISSN：2151-6219
出版年度：2012
卷号：2012
出版社：AstonJournals
摘要：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 potential impact on tax compliance. It is against this background that this paper seeks to determine whether selected tax fairness dimensions are applicable for a small developing economy. The principal component technique showed that general fairness is a relevant tax dimension in a country that is politically and economically stable. Interestingly, fewer participants were concerned about their personal self-gain, suggesting that people had greater interest in the overall effect of taxes on the public.
关键词：Tax fairness/equity; factor analysis; small open economy.