The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad.
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...
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Main Authors: | A. Razak, Razilina, Abdul Shukor, Zaleha, Ahmad, Norsiah |
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Format: | Article |
Language: | English |
Published: |
Universiti Teknologi MARA Cawangan Selangor
2012
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Subjects: | |
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 |
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