The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad.

• Main Authors: A. Razak, Razilina, Abdul Shukor, Zaleha, Ahmad, Norsiah
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Selangor 2012
• Subjects: Accounting. Bookkeeping; Accounts and books. General works; Tax accounting
• Online Access: http://ir.uitm.edu.my/id/eprint/31123/1/AJ_RAZILINA%20A.%20RAZAK%20MAR%20B%2012.pdf; http://ir.uitm.edu.my/id/eprint/31123/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/601

Tax non-compliance presents a major problem because it undermines the effectiveness of a country's macroeconomic policy. Tax non-compliance is not only affected by economic factors, but also by tax dministration and individual psychological factors. Employing the Reintegrative Shaming Theory, a...