Tax literacy among individual taxpayers

This paper reports on a survey of tax literacy level of 200 individual taxpayers. Using the Eriksen and Fallen (1996) model of knowledge index to measure the taxpayers’ tax knowledge, the study finds that gender, use of e-filing and ethnicity are factors significantly related to tax literacy.

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Bibliographic Details
Main Authors: Ismail, Hashanah, Minai, Badriyah, Muhamed, Salmah
Format: Article
Language:English
Published: Taiwan Institute of Business Administration 2011
Online Access:http://psasir.upm.edu.my/id/eprint/22826/1/Tax%20literacy%20among%20individual%20taxpayers.pdf
http://psasir.upm.edu.my/id/eprint/22826/
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Institution: Universiti Putra Malaysia
Language: English

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