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

• Main Authors: Mohdali, Raihana, Isa, Khadijah, Yusoff, Salwa Hana
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HJ Public Finance
• 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
• Institution: Universiti Utara 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...