A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents
Taxation became a source of revenue in most of the developed and developing countries. However, tax non-compliance remains as a serious issue around the globe.The negative impact of tax non-compliance on economy and evolving nature of indirect tax in Malaysia have induced this study.The smuggling ac...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd.
2015
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/16721/1/1.pdf http://repo.uum.edu.my/16721/ http://doi.org/10.1016/j.sbspro.2015.11.038 |
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