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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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書誌詳細
主要な著者:	Sinnasamy, Perabavathi, Bidin, Zainol, Syed Ismail, Syed Soffian
フォーマット:	論文
言語:	English
出版事項:	Elsevier Ltd. 2015
主題:	HJ Public Finance
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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