| Autor: |
Wan Faizah Wan Abdullah, Noraini Abdul Rahim, Norehan Mohd Tahir, Norasmila Awang |
| Rok vydání: |
2017 |
| Předmět: |
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| Zdroj: |
State-of-the-Art Theories and Empirical Evidence ISBN: 9789811069246 |
| DOI: |
10.1007/978-981-10-6926-0_3 |
| Popis: |
Tax compliance is an important issue as tax non-compliance would contribute to the tax gap and distorts the revenue collection due to the government. Early studies on tax compliance only focus on the economic factors affecting tax compliance. The inadequacy of the model prompts a call for the incorporation of non-economic or behavioural factors in explaining tax compliance. This paper will discuss the impact of two of the behavioural factors which are norms and ethics on tax compliance based on past studies. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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