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...
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Universiti Teknologi MARA Cawangan Selangor,
2012-06.
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