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The moderating effect of probability of detection on the determinants influencing excise duty non-compliance in Malaysia

Tax non-compliance in indirect taxes involving importers as taxpayers in smuggling and illegal trade activities for cigarettes, liquor and imported vehicles exists as a complex phenomenon in Malaysia.The purpose of this study is to examine the direct relationship and probability of detection as mode...

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书目详细资料
Main Authors:	Sinnasamy, Perabavathi, Bidin, Zainol
格式:	Article
语言:	English
出版:	Akademia Baru 2017
主题:	HJ Public Finance
在线阅读:	http://repo.uum.edu.my/21498/1/JARBMS%206%201%202017%2061%2071.pdf http://repo.uum.edu.my/21498/ http://www.akademiabaru.com/doc/ARBMSV6_N1_P61_71.pdf
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