Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]

• Main Authors: Azemi, Azwanis, Palil, Mohd Rizal, Mohd Amir, Amizawati, Muhammad Said, Suzana
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020
• Subjects: Accounting. Bookkeeping
• Online Access: https://ir.uitm.edu.my/id/eprint/31040/1/31040.pdf; https://ir.uitm.edu.my/id/eprint/31040/; https://mar.uitm.edu.my/

Tax fairness has been used as one of the important determinants for tax compliance. Good perception of tax fairness would encourage taxpayers to comply with tax laws to avoid any unreported and unpaid revenue to the government. Individual taxpayers are required to pay income tax, and they may engage...