The impact of tax enforcement on tax compliance in Malaysia: an empirical evidence / Dr Rani Diana Othman and Dr Mohd Shukor Mahfar

• 主要な著者: Othman, Dr Rani Diana, Mahfar, Dr Mohd Shukor
• フォーマット: Book Section
• 言語: English
• 出版事項: Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka 2013
• 主題: Tax collection. Taxpayer compliance
• オンライン･アクセス: https://ir.uitm.edu.my/id/eprint/78939/1/78939.pdf; https://ir.uitm.edu.my/id/eprint/78939/

Tax non-compliance which defined as the difference between tax owed and taxes paid, have long realised to cause tax gap. Its negative impact on the nation is also associated with losses in revenue and the unequal distribution of social welfare. The issue of the tax gap in Malaysia has been raised by...