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

• 主要な著者: Mohd. Isa, Khadijah, Mohdali, Raihana, Yussof, Salwa Hana
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2014
• 主題: HJ2240 Revenue. Taxation
• オンライン･アクセス: http://irep.iium.edu.my/51107/1/51107_abstract.pdf; http://irep.iium.edu.my/51107/; http://www.icas.my/index.php/proceedings/2-icas-2014-proceedings/37-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...