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...
Saved in:
Main Authors: | Sinnasamy, Perabavathi, Bidin, Zainol, Syed Ismail, Syed Soffian |
---|---|
Format: | Article |
Language: | English |
Published: |
Elsevier Ltd.
2015
|
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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
The moderating effect of probability of detection on the determinants influencing excise duty non-compliance in Malaysia
by: Sinnasamy, Perabavathi, et al.
Published: (2017) -
The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance
by: Sinnasamy, Perabavathi, et al.
Published: (2017) -
Determinants of non-compliance behaviour on excise duty in Malaysia
by: Perabavathi d/o, Sinnasamy
Published: (2017) -
Perceptions of tax agents towards the proposed goods and services tax in Malaysia
by: Marimuthu, Munusamy, et al.
Published: (2012) -
Post implementation of goods and services tax (GST) in Malaysia: tax agents’ perceptions on clients’ compliance behaviour and tax agents’ roles in promoting compliance
by: Muhammad, Izlawanie
Published: (2017)