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A Study On The Determinants Of Tax Non Compliance Among Smes In Malaysia
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Book Synopsis A STUDY ON THE DETERMINANTS OF TAX NON-COMPLIANCE AMONG SMEs IN MALAYSIA by : WAN SOLEHA BINTI WAN ZULKIFLI (TP030786)
Download or read book A STUDY ON THE DETERMINANTS OF TAX NON-COMPLIANCE AMONG SMEs IN MALAYSIA written by WAN SOLEHA BINTI WAN ZULKIFLI (TP030786) and published by . This book was released on 2016 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Income Tax Non-compliance of Small and Medium Enterprises in Malaysia by : Hijattulah Abdul Jabbar
Download or read book Income Tax Non-compliance of Small and Medium Enterprises in Malaysia written by Hijattulah Abdul Jabbar and published by . This book was released on 2009 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: Finally, it is acknowledged that there are several limitations of the current study, including those usually associated with self-reporting mail surveys, which may limit the interpretation of the current findings. Despite this, the study makes a significant contribution given the limited number of studies in the field of corporate tax compliance and tax compliance costs studies, particularly for Malaysian SMEs. Future research into this area, including several extensions of this study, could make further valuable contributions in this area.
Book Synopsis Determinants of Tax Compliance in Small and Medium Enterprises by : Nelson Maseko
Download or read book Determinants of Tax Compliance in Small and Medium Enterprises written by Nelson Maseko and published by LAP Lambert Academic Publishing. This book was released on 2012-05 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance is currently a topical issue, especially in developing countries, as governments seek ways to improve efficiency in tax revenue collection to finance their budgets. SMEs are the majority business taxpayers in most developing countries and thus their compliance levels directly impact on the governments' tax revenue collection. This study investigated the determinants of tax compliance in SMEs, focusing on how tax knowledge and compliance costs affect tax compliance behaviour of SMEs in Zimbabwe. The main objectives of the study were to investigate how business conditions of SMEs, perceptions of SME operators, levels of tax knowledge and compliance costs can affect SMEs' tax compliance behaviour. The results indicated that SMEs face unique business conditions which cause them to bear high tax compliance burdens. The perceptions of SME operators about tax fairness and government spending greatly affect their tax compliance decisions. The study found tax knowledge to have no correlation with tax registration compliance but weak negative correlations with filing compliance. Compliance costs were found to have negative correlations with tax compliance.
Book Synopsis A STUDY ON THE FACTORS INFLUENCING TAX COMPLIANCE AMONG MALAYSIAN INDIVIDUAL TAXPAYERS by : WONG SII MING (TP031028)
Download or read book A STUDY ON THE FACTORS INFLUENCING TAX COMPLIANCE AMONG MALAYSIAN INDIVIDUAL TAXPAYERS written by WONG SII MING (TP031028) and published by . This book was released on 2015 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis STUDY ON THE FACTORS LEADING TO TAX EVASION IN SMALL MEDIUM ENTERPRISES (SME) IN MALAYSIA by : HOR FOONG YEE (TP029817)
Download or read book STUDY ON THE FACTORS LEADING TO TAX EVASION IN SMALL MEDIUM ENTERPRISES (SME) IN MALAYSIA written by HOR FOONG YEE (TP029817) and published by . This book was released on 2013 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Shifting Tax Burdens Through Exemptions and Evasion by : Bernard P. Gauthier
Download or read book Shifting Tax Burdens Through Exemptions and Evasion written by Bernard P. Gauthier and published by World Bank Publications. This book was released on 2001 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes.
Book Synopsis Determinants of Corporate Tax Avoidance Among Malaysian Public Listed Companies by : Ibrahim Aramide Salihu
Download or read book Determinants of Corporate Tax Avoidance Among Malaysian Public Listed Companies written by Ibrahim Aramide Salihu and published by . This book was released on 2015 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the issue of tax avoidance practices is as old as tax itself, the manners and ways they are being perpetrated in recent times have transmuted so sophisticated among the corporate taxpayers. A report by the Global Financial Integrity in 2011 ascribes sixty to sixty-five percent of the global illicit flow of fund among developing economies to commercial tax non-compliance. Unfortunately the report ranks Malaysia fifth among the developing economies with the most illicit outflow of fund. This study, thus, investigates the determinants of corporate tax avoidance among Malaysian large companies. Specifically, the study investigates relationships of corporate tax avoidance with three forms of corporate ownership (family; foreign and government ownerships) and whether internal and external corporate governance mechanisms could mitigate such relationships. The study is among the very few studies on corporate tax avoidance both in Malaysia and internationally. The empirical data were obtained from the annual reports of the top 200 companies based on market capitalization of Bursa Malaysia over a period of five financial years. The collected data of 600 firm-year observations were analysed using the system Generalised Method of Moment (GMM) estimator. The findings showed that family oriented; foreign related firms and government-linked companies (GLCs) are tax avoidant in the main and interaction effect model estimations. However, the directors on the boards have little impact in mitigating firms' tax avoidance practices given their financial interests in the companies. However, despite this, board independence is found to have interactive negative effect with the forms of ownership in relations to corporate tax avoidance. The quality of external audit was equally documented to reduce the chances of tax avoidance practices. These findings were later subjected to qualitative investigation through face-to-face interview sessions with tax auditors in Inland Revenue Board Malaysia. The findings from the analysis of their responses provided further explanation to the quantitative results. It was concluded that tax avoidance practices are more of cost-benefit consideration rather than the issue of organizational legitimacy. The findings of this study are of relevant importance in the selection of cases for tax audit and investigation by the IRBM.
Book Synopsis Defiance in Taxation and Governance by : Valerie A. Braithwaite
Download or read book Defiance in Taxation and Governance written by Valerie A. Braithwaite and published by Edward Elgar Publishing. This book was released on 2009-01-01 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: [Valerie] Braithwaite merges her considerable knowledge of a wide range of disciplines to produce an exemplar of interdisciplinary research. The use of the taxation system as the basis for analysis of how people manage their relationship with authority is effective and produces a much-needed addition to the behavioural literature. While the book is primarily about defiance in taxation, many instances of non-taxation related defiance are included, which provides excellent support and extension of the tax-based arguments. Braithwaite has produced an excellent example of a book that is grounded in the extant literature, while expanding our understanding of the importance of understanding the behaviours that drive defiance. The aim of the book is to show how authorities can live symbiotically with defiance and she achieves this superbly, illustrating how improved satisfaction with the process can minimise defiance. Lisa Marriott, Pacific Accounting Review This innovative book presents a theory of tax defiance, integrating five years of research on people s hopes, fears and expectations of the tax system and the authority that administers it. Valerie Braithwaite makes a major contribution to regulatory theory by mapping the psychological processes of defiance. At the heart of the analysis is the concept of motivational posturing signals sent to indicate how favourably an authority is viewed and readiness to defer to an authority's demands. The author explains how resistant defiance expresses disapproval of the way an authority operates and signals to government the need to improve performance to win back public confidence. Resistance weakens as the authority claws back its institutional integrity. Dismissive defiance, on the other hand, is challenging and undermining, and is not so responsive. The book argues for institutional reforms that are both mindful of grievance and of alternative authorities that challenge power. It illustrates that in delivering institutional reform, commitment to democratic principles and integrity of government will enable authorities to argue their case for community co-operation where appropriate. Finally, the book goes on to show that power sharing is likely to be a more apt remedy when dismissive defiance is entrenched. Safeguarding these deliberations in mature democracies are moral obligation and social capital, both of which are likely to erode when authorities show neither justice nor wisdom in handling defiance. This unique and innovative example of how psychology can be integrated into new institutional theory and public policy practice will prove an interesting read for scholars, students and researchers in the fields of regulatory studies, economics, public policy and public finance, politics and psychology.
Book Synopsis Tax Morale What Drives People and Businesses to Pay Tax? by : OECD
Download or read book Tax Morale What Drives People and Businesses to Pay Tax? written by OECD and published by OECD Publishing. This book was released on 2019-09-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Book Synopsis Advances in Taxation by : John Hasseldine
Download or read book Advances in Taxation written by John Hasseldine and published by Emerald Group Publishing. This book was released on 2024-06-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.
Book Synopsis Risk-Based Tax Audits by : Munawer Sultan Khwaja
Download or read book Risk-Based Tax Audits written by Munawer Sultan Khwaja and published by World Bank Publications. This book was released on 2011-06-08 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.
Book Synopsis Current Challenges in Revenue Mobilization - Improving Tax Compliance by : International Monetary Fund
Download or read book Current Challenges in Revenue Mobilization - Improving Tax Compliance written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-01-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Book Synopsis Factors Influencing Individual Taxpayer Compliance Behaviour by : Ken Devos
Download or read book Factors Influencing Individual Taxpayer Compliance Behaviour written by Ken Devos and published by Springer Science & Business Media. This book was released on 2013-09-30 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy by : OECD
Download or read book OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy written by OECD and published by OECD Publishing. This book was released on 2014-09-16 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Book Synopsis The Economic Psychology of Tax Behaviour by : Erich Kirchler
Download or read book The Economic Psychology of Tax Behaviour written by Erich Kirchler and published by Cambridge University Press. This book was released on 2007-06-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
