Individual tax fairness in developing country: perceptions among Malaysian tax professionals / Azwanis Azemi

• 第一著者: Azemi, Azwanis
• フォーマット: 論文
• 言語: English
• 出版事項: Universiti Teknologi MARA Cawangan Selangor 2020
• 主題: Accounting. Bookkeeping; Tax accounting
• オンライン･アクセス: http://ir.uitm.edu.my/id/eprint/30668/1/AJ_AZWANIS%20AZEMI%20MAR%20B%2020.pdf; http://ir.uitm.edu.my/id/eprint/30668/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/1017

Tax fairness has been used as one of the important determinants for tax compliance. Good perception of tax fairness would encourage taxpayers to comply with tax law to avoid any unreported and unpaid revenue to the government. Individual taxpayers are required to pay income tax, and they may engage...