Tax literacy among individual taxpayers
This paper reports on a survey of tax literacy level of 200 individual taxpayers. Using the Eriksen and Fallen (1996) model of knowledge index to measure the taxpayers’ tax knowledge, the study finds that gender, use of e-filing and ethnicity are factors significantly related to tax literacy.
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taiwan Institute of Business Administration
2011
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| Online Access: | http://psasir.upm.edu.my/id/eprint/22826/ http://psasir.upm.edu.my/id/eprint/22826/1/Tax%20literacy%20among%20individual%20taxpayers.pdf |
| _version_ | 1848844591414902784 |
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| author | Ismail, Hashanah Minai, Badriyah Muhamed, Salmah |
| author_facet | Ismail, Hashanah Minai, Badriyah Muhamed, Salmah |
| author_sort | Ismail, Hashanah |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This paper reports on a survey of tax literacy level of 200 individual taxpayers. Using the Eriksen and Fallen (1996) model of knowledge index to measure the taxpayers’ tax knowledge, the study finds that gender, use of e-filing and ethnicity are factors significantly related to tax literacy. |
| first_indexed | 2025-11-15T08:33:21Z |
| format | Article |
| id | upm-22826 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T08:33:21Z |
| publishDate | 2011 |
| publisher | Taiwan Institute of Business Administration |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-228262015-09-22T06:53:18Z http://psasir.upm.edu.my/id/eprint/22826/ Tax literacy among individual taxpayers Ismail, Hashanah Minai, Badriyah Muhamed, Salmah This paper reports on a survey of tax literacy level of 200 individual taxpayers. Using the Eriksen and Fallen (1996) model of knowledge index to measure the taxpayers’ tax knowledge, the study finds that gender, use of e-filing and ethnicity are factors significantly related to tax literacy. Taiwan Institute of Business Administration 2011-12 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/22826/1/Tax%20literacy%20among%20individual%20taxpayers.pdf Ismail, Hashanah and Minai, Badriyah and Muhamed, Salmah (2011) Tax literacy among individual taxpayers. Academy of Taiwan Business Management Review, 7 (3). pp. 119-125. ISSN 1813-0534 |
| spellingShingle | Ismail, Hashanah Minai, Badriyah Muhamed, Salmah Tax literacy among individual taxpayers |
| title | Tax literacy among individual taxpayers |
| title_full | Tax literacy among individual taxpayers |
| title_fullStr | Tax literacy among individual taxpayers |
| title_full_unstemmed | Tax literacy among individual taxpayers |
| title_short | Tax literacy among individual taxpayers |
| title_sort | tax literacy among individual taxpayers |
| url | http://psasir.upm.edu.my/id/eprint/22826/ http://psasir.upm.edu.my/id/eprint/22826/1/Tax%20literacy%20among%20individual%20taxpayers.pdf |