The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia

• Main Authors: Mohdali, Raihana, Isa, Khadijah, Yusoff, Salwa Hana
• 格式: Conference or Workshop Item
• 語言: English
• 出版: Elsevier Ltd. 2014
• 主題: HJ Public Finance
• 在線閱讀: http://repo.uum.edu.my/13390/1/40.pdf; http://repo.uum.edu.my/13390/; http://dx.doi.org/10.1016/j.sbspro.2014.11.079

Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes.Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and non-compliance. The findings from a mixed-modes survey indica...