The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
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...
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| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | 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 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |