Identifying the factors impacting upon personal tax compliance: a study involving tax affairs officers of Malaysian businesses

• Main Authors: Nivakan, Sritharan, Salawati, Sahari, Sharon, Cheuk Choy Sheung, Mohamed Ahmad, Syubaili
• 格式: Article
• 语言: English
• 出版: UNSW Sydney 2022
• 主题: H Social Sciences (General); HB Economic Theory; HG Finance; HJ Public Finance; HN Social history and conditions. Social problems. Social reform
• 在线阅读: http://ir.unimas.my/id/eprint/40625/2/Identifying%20the%20-%20Copy.pdf; http://ir.unimas.my/id/eprint/40625/; https://www.unsw.edu.au/content/dam/pdfs/unsw-adobe-websites/business-school/faculty/research/ejournal-of-tax-research/2022-volume-20-number-1/2022-11-Full-Edition-Volume20-Number1.pdf

It is assumed from the literature reviews in taxation that a tendency for tax non-compliance exists among the officers who deal with tax matters in their business establishments in Malaysia when they do not comply with their respective tax systems. The hitherto published studies have not yet explore...