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

• المؤلفون الرئيسيون: Palil, Mohd Rizal, Abdul Malek, Marlin Marissa, Jaguli, Abdul Rahim
• التنسيق: مقال
• منشور في: Gadjah Mada University 2016
• الموضوعات: HJ Public Finance
• الوصول للمادة أونلاين: http://repo.uum.edu.my/22160/; https://jurnal.ugm.ac.id/gamaijb/article/view/12573

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...