Does disclosure of enforcement strategies affect tax minimisation? a multi-method approach

QR Code

Does disclosure of enforcement strategies affect tax minimisation? a multi-method approach

Tax gap and tax legitimacy are major concerns in every tax jurisdiction. There are inconsistent findings on the impact of legality and probability of detection on non-compliance behaviour. This study combines economic and socio-psychological elements by exploring how do disclosures of enforcement st...

Full description

Bibliographic Details
Main Authors:	Chong, K-Rine, Yusri, Yusniyati, Ong, Tze San, Selamat, Aslam Izah
Format:	Article
Language:	English
Published:	Faculty of Economics and Management, Universiti Putra Malaysia 2018
Online Access:	http://psasir.upm.edu.my/id/eprint/22660/ http://psasir.upm.edu.my/id/eprint/22660/1/33%29%20Does%20Disclosure%20of%20Enforcement%20Strategies.pdf

Similar Items

Tax climate manipulation on individual tax behavioural intentions
by: Chong, K. Rine, et al.
Published: (2019)

Effects of tax climate on individual tax compliance quality and minimisation in Malaysia
by: Chong, K-Rine
Published: (2019)

Influence of religiosity and customs law towards import duty noncompliance behavior in Malaysia
by: Yusoff, Yusri Hazrol, et al.
Published: (2018)

Tax effects on share prices in uniquely different tax regimes
by: Selamat, Aslam Izah
Published: (2013)

Association of tax haven and corporate tax avoidance: does political connection matter?
by: Kurniasih, Lulus, et al.
Published: (2022)

Tax complexities in the Malaysian corporate tax system: minimise to maximise
by: Isa, Khadijah
Published: (2014)

The role of country by country reporting on corporate tax avoidance: does it effective for the tax haven?
by: Kurniasih, Lulus, et al.
Published: (2022)

Stakeholder identification and employee perception of workplace reporting and disclosure.
by: Yusri, Yusniyati
Published: (2012)

The state of sustainability disclosure and effect on companies' financial performance
by: Mohd Said, Ridzwana, et al.
Published: (2015)

The importance of workplace disclosure: perspectives of management and employees
by: Yusri, Yusniyati, et al.
Published: (2015)

How audit quality affects tax avoidance: an analytical study in Pakistan
by: Shafiq, Ume Salma, et al.
Published: (2024)

Do cash dividend increases from cessation of imputation tax system affect share prices in Malaysia?
by: Selamat, Aslam Izah, et al.
Published: (2012)

Management views and perspectives towards workplace and human capital disclosure in annual report
by: Yusri, Yusniyati, et al.
Published: (2012)

Factors affecting taxpayers' acceptance of e-filing system
by: Yusri, Yusniyati
Published: (2008)

CSR Towards Workplace and Human Resource Disclosure: Employees’ Perspectives / Yusniyati Yusri and Azlan Amran.
by: Yusri, Yusniyati, et al.
Published: (2012)

Share price reaction on corporate tax reforms in China
by: Selamat, Aslam Izah, et al.
Published: (2017)

Travel Minimisation and the 'Neighbourhood'
by: Curtis, Carey, et al.
Published: (2007)

Minimising construction disputes
by: Wahi, Noraziah
Published: (2008)

Public and private enforcement strategies in regulating market misconduct and continuous disclosure- an overview of issues and challenges in Malaysia
by: Mohd. Sulaiman, Aiman @ Nariman
Published: (2014)

Exploratory factor analysis for items measuring of the tax auditors’ performance
by: Ahmad, Mohmad Hazar, et al.
Published: (2024)

Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia
by: Mohd Said, Ridzwana, et al.
Published: (2016)

Examining the impact of value added tax on Sukuk yield: a review
by: Al-Otaibi, Mohammed Ibrahim, et al.
Published: (2024)

Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics
by: Mohd Said, Ridzwana, et al.
Published: (2020)

Efficient minimisation of Boolean functions
by: V. C., Prasad
Published: (2008)

Stretch-minimising stream surfaces
by: Barton, M., et al.
Published: (2015)

Food waste minimisation practices
by: M.A. Elmesh, Ahmed, et al.
Published: (2020)

The impact of perceptions of tax compliance quality: an exploratory study in Malaysia
by: Chong, K-Rine, et al.
Published: (2015)

An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance
by: Mohmad Hazar Ahmad,, et al.
Published: (2024)

An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance
by: Ahmad, Mohmad Hazar, et al.
Published: (2024)

Dividend tax cuts in the United States and single-tier tax regime in Malaysia: share price reactions to tax policy changes
by: Selamat, Aslam, et al.
Published: (2012)

Factors affecting the price of housing in Malaysia
by: Ong, Tze San
Published: (2013)

Workplace and human capital disclosure in corporate reports: comparison between government link company (GLC) and non-government link company (non-GLC)
by: Yusri, Yusniyati, et al.
Published: (2017)

Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?
by: Richardson, G., et al.
Published: (2020)

Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia
by: Intan Maiza Abd Rahman,, et al.
Published: (2019)

Wood formaldehyde analysis – affecting factors, evaluation methodologies and minimisation solutions / Yung Yen Li
by: Yung, Yen Li
Published: (2013)

Selected socio-economic factors affecting the willingness to minimise solid waste in Dhaka city, Bangladesh
by: Rafia, Afroz, et al.
Published: (2011)

Dividend tax cuts in the United States and single-tier tax regime in Malaysia: share price reactions to tax policy changes
by: Selamat, Aslam, et al.
Published: (2012)

The impact of new VAT enforcement on financial performance: Evidence from Saudi Arabia non-financial listed companies using the event study and ARMA model
by: Al-Otaibi, Mohammed Ibrahim, et al.
Published: (2024)

Minimising diagnostic uncertainties in early pregnancy
by: Richardson, Alison
Published: (2017)

A new agenda for harm minimisation?
by: Stockwell, Tim
Published: (1999)