Does disclosure of enforcement strategies affect tax minimisation? a multi-method approach

• Main Authors: Chong, K-Rine, Yusri, Yusniyati, Ong, Tze San, Selamat, Aslam Izah
• Format: Article
• Language: English
• Published: Faculty of Economics and Management, Universiti Putra Malaysia 2018
• Online Access: http://psasir.upm.edu.my/id/eprint/22660/1/33%29%20Does%20Disclosure%20of%20Enforcement%20Strategies.pdf; http://psasir.upm.edu.my/id/eprint/22660/; http://www.ijem.upm.edu.my/vol12_noS2/33)%20Does%20Disclosure%20of%20Enforcement%20Strategies.pdf
• Institution: Universiti Putra Malaysia

Tax gap and tax legitimacy are major concerns in every tax jurisdiction. There are inconsistent findings on the impact of legality and probability of detection on non-compliance behaviour. This study combines economic and socio-psychological elements by exploring how do disclosures of enforcement st...