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

• 主要な著者: Mohdali, Raihana, Isa, Khadijah, Yussof, Salwa Hana
• フォーマット: 論文
• 言語: English
• 出版事項: Elsevier 2014
• 主題: HJ2240 Revenue. Taxation
• オンライン･アクセス: http://irep.iium.edu.my/41276/1/Mohdali%2C_Isa_and_Yussof_2014_-_The_impact_of_threat_of_punishment_on_tax_compliance_and_non-compliance_attitudes_in_Msia.pdf; http://irep.iium.edu.my/41276/; http://www.sciencedirect.com/science/journal/18770428/164/supp/C

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...