Tax Compliance



The issue of tax compliance has been analysed over many years from different perspectives and recent works explore the perspective of personal moral values and… Read More ›

Religiosity and Tax Compliance: A Comparative Study between Malaysia and Turkey

Our study provides the most comprehensive empirical analysis to date of the multiple effects of publicly disclosing business tax-return information, which continues to be an… Read More ›

Public Tax-Return Disclosure

Tax transparency measures introduced by governments in some countries around the world have resulted in  information about large company tax payments being made available to… Read More ›

An Ethical Framework for Tax Decision Making by Corporations in Australia

All OECD member countries use a tax penalty system, but how many evaluate the effectiveness of their penalties? My working paper attempts to evaluate the… Read More ›

Are Financial Penalties an Effective Way to Penalise Deliberate Tax Evaders?

A proposition by Meyer and Herscovitch (2001) that commitment should have a ‘core essence’ regardless of the context in which it is studied opens up… Read More ›

The Role and Dimensions of Taxpayer Commitment in Tax Compliance Behaviour

In April 2015, Malaysia replaced the sales and service tax with a Goods and Services Tax (GST) to broaden the tax base and reduce the… Read More ›

The Impact of GST on Small and Medium-Sized Enterprise Owners in the Malaysian Retail Sector

1 … 3 4 5
top