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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Elsevier Ltd.
2015
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オンライン・アクセス: | 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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my.uum.repo.167212016-04-17T03:24:28Z http://repo.uum.edu.my/16721/ A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents Sinnasamy, Perabavathi Bidin, Zainol Syed Ismail, Syed Soffian HJ Public Finance 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 activities involved cigarettes, liquor and imported vehicles have caused a great loss to the tax revenue in Malaysia.Hence, this study attempts to propose conceptual framework by integrating tax agents as moderating effects between tax rate, penalty rate, tax fairness and peer influence with non-compliance on excise duty. Elsevier Ltd. 2015 Article PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/16721/1/1.pdf Sinnasamy, Perabavathi and Bidin, Zainol and Syed Ismail, Syed Soffian (2015) A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents. Procedia - Social and Behavioral Sciences, 211. pp. 299-305. ISSN 1877-0428 http://doi.org/10.1016/j.sbspro.2015.11.038 doi:10.1016/j.sbspro.2015.11.038 |
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UUM Library |
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Malaysia |
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Universiti Utara Malaysia |
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http://repo.uum.edu.my/ |
language |
English |
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HJ Public Finance |
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HJ Public Finance Sinnasamy, Perabavathi Bidin, Zainol Syed Ismail, Syed Soffian A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents |
description |
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 activities involved cigarettes, liquor and imported vehicles have caused a great loss to the tax revenue in Malaysia.Hence, this study attempts to propose conceptual framework by integrating tax agents as moderating effects between tax rate, penalty rate, tax fairness and peer influence with non-compliance on excise duty. |
format |
Article |
author |
Sinnasamy, Perabavathi Bidin, Zainol Syed Ismail, Syed Soffian |
author_facet |
Sinnasamy, Perabavathi Bidin, Zainol Syed Ismail, Syed Soffian |
author_sort |
Sinnasamy, Perabavathi |
title |
A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents |
title_short |
A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents |
title_full |
A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents |
title_fullStr |
A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents |
title_full_unstemmed |
A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents |
title_sort |
proposed model of non-compliance behaviour on excise duty: a moderating effects of tax agents |
publisher |
Elsevier Ltd. |
publishDate |
2015 |
url |
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 |
_version_ |
1644282044600025088 |
score |
13.154949 |