Import tax compliance: a study of customs agents in Malaysia utilising the theory of planned behaviour

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Import tax compliance: a study of customs agents in Malaysia utilising the theory of planned behaviour

Unlike tax accountants and advisors within direct tax, Customs law in many countries requires importers to employ licensed Customs agents. This study extends the tax literature by examining the role of Customs agents in import tax compliance. In Malaysia, as an example of a country where Customs are...

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Bibliographic Details
Main Author:	Mohamed, Mirza Bin
Format:	Thesis (University of Nottingham only)
Language:	English
Published:	2016
Subjects:	tax compliance theory of planned behaviour customs agents import tax Malaysia
Online Access:	https://eprints.nottingham.ac.uk/33450/

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