The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad.
Tax non-compliance presents a major problem because it undermines the effectiveness of a country's macroeconomic policy. Tax non-compliance is not only affected by economic factors, but also by tax dministration and individual psychological factors. Employing the Reintegrative Shaming Theory, a...
| Main Authors: | A. Razak, Razilina, Abdul Shukor, Zaleha, Ahmad, Norsiah |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA Cawangan Selangor
2012
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/31123/ |
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