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

• المؤلفون الرئيسيون: Ern Chen, Loo, Sapari, Afidah
• التنسيق: Research Reports
• اللغة: English
• منشور في: 2010
• الموضوعات: Revenue. Taxation. Internal revenue; Tax collection. Taxpayer compliance
• الوصول للمادة أونلاين: 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...