Issues, challenges and problems with tax evasion: the institutional factors approach

Tax evasion, particularly in developing countries is a debatable issue. Evasion is a disease and needs to be minimized so that the black economy or hidden economy can be mitigated. This paper attempts to reveal the determinants of tax evasion from the institutional perspectives. The objective of thi...

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Bibliographic Details
Main Authors: Palil, Mohd Rizal, Abdul Malek, Marlin Marissa, Jaguli, Abdul Rahim
Format: Article
Published: Gadjah Mada University 2016
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