The influence of personal, social and institutional factors on tax compliance behaviour of Malaysian individual taxpayers / Loo Ern Chen and Afidah Sapari

• 主要な著者: Ern Chen, Loo, Sapari, Afidah
• フォーマット: Research Reports
• 言語: English
• 出版事項: 2010
• 主題: Revenue. Taxation. Internal revenue; Tax collection. Taxpayer compliance
• オンライン･アクセス: http://ir.uitm.edu.my/id/eprint/42446/1/42446.pdf; http://ir.uitm.edu.my/id/eprint/42446/

Tax enforcement and deterrence strategies such as penalty, tax audit, tax investigation and forensic accounting have been practiced by the Inland Revenue Board (IRB) in increasing tax compliance and reducing tax evasion (IRB Annual Report, 2004, 2005). Besides these, it is important for the policy m...