The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia

Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and noncompliance. The findings from a mixed-modes survey indic...

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Bibliographic Details
Main Authors: Mohdali, Raihana, Isa, Khadijah, Yussof, Salwa Hana
Format: Article
Published: Elsevier 2014
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