Citation
Vincent, Christina and Ahmad, Zauwiyah and Yip, Yen Yen (2020) Factors Influencing Tax Compliance: A Literature Review. In: 36th IBIMA Conference, 3-4 Nov. 2020, Virtual, Granada, Spain. Full text not available from this repository.
Official URL: https://ibima.org/accepted-paper/factors-influenci...
Abstract
Studies on tax compliance have evolved over the years and it is highly important to analyse on the depth of the research findings and voids that could be filled for future researches. In general, past empirical studies warrants the importance of institutional factors, attitude, social factors and enforcement factors in raising tax compliance among the taxpayers. The inadequate sample and contradicting findings are the two major voids identified from the past studies to be addressed in the upcoming tax compliance studies.
Item Type: | Conference or Workshop Item (Paper) |
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Uncontrolled Keywords: | Taxpayer compliance |
Subjects: | H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue |
Divisions: | Faculty of Business (FOB) |
Depositing User: | Ms Rosnani Abd Wahab |
Date Deposited: | 12 Sep 2021 14:28 |
Last Modified: | 12 Sep 2021 14:28 |
URII: | http://shdl.mmu.edu.my/id/eprint/8525 |
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