Causes of tax evasion and their relative contribution in Malaysia: an artificial neural network method analysis

• Main Authors: Razieh Tabandeh,, Mansor Jusoh,, Nor Ghani Md. Nor,, Mohd Azlan Shah Zaidi,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2013
• Online Access: http://journalarticle.ukm.my/8093/1/5576-13419-1-SM.pdf; http://journalarticle.ukm.my/8093/; http://ejournal.ukm.my/jem/index

Tax is one means of financing government expenditures and plays an important role in increasing government revenue. The amount of tax collected actually depends on the effectiveness of the tax system in an economy. When a taxation system is ineffective, many people will exploit the situation to av...