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Assessing Tax Fairness Dimensions in a Small Developing Economy

Keywords: Tax fairness/equity , factor analysis , small open economy

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Abstract:

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 thatthis 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.

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