Hallmarks of tax avoidance and tax evasion: a Malaysian perspective / Ahmad Syaiful Razli

Tax is one important element in the Government of Malaysia's revenue. Each year, tax contributes to almost 80% of the Malaysian government's revenue. In order to have an efficient tax collection, the authorities need to ensure an acceptable level of tax compliance among the taxpayers. W...

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Main Author: Razli, Ahmad Syaiful
Format: Thesis
Language:English
Published: 2015
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/12566/1/TM_AHMAD%20SYAIFUL%20RAZLI%20AC%2012_5%201.pdf
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id my-uitm-ir.12566
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spelling my-uitm-ir.125662021-12-08T10:59:34Z Hallmarks of tax avoidance and tax evasion: a Malaysian perspective / Ahmad Syaiful Razli 2015 Razli, Ahmad Syaiful Revenue. Taxation. Internal revenue Malaysia Tax is one important element in the Government of Malaysia's revenue. Each year, tax contributes to almost 80% of the Malaysian government's revenue. In order to have an efficient tax collection, the authorities need to ensure an acceptable level of tax compliance among the taxpayers. When discussing about tax compliance, noncompliance is an inevitable aspect. Compliance relates to the behavior of taxpayers, structure of the legal system that comprises of tax elements, the economic situation of the country and government policy on taxation. Taxpayers might put efforts to mitigate the risk or burden to pay taxes. Therefore, they might use legal and illegal ways to achieve their goal. Legal methods in reducing the amount of tax is called tax avoidance while tax evasion is illegal mean to avoid paying taxes. 2015 Thesis https://ir.uitm.edu.my/id/eprint/12566/ https://ir.uitm.edu.my/id/eprint/12566/1/TM_AHMAD%20SYAIFUL%20RAZLI%20AC%2012_5%201.pdf text en public mphil masters Universiti Teknologi MARA Perpustakaan Tun Abdul Razak Nawawi, Anuar (Dr.)
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
advisor Nawawi, Anuar (Dr.)
topic Revenue
Taxation
Internal revenue
Malaysia
spellingShingle Revenue
Taxation
Internal revenue
Malaysia
Razli, Ahmad Syaiful
Hallmarks of tax avoidance and tax evasion: a Malaysian perspective / Ahmad Syaiful Razli
description Tax is one important element in the Government of Malaysia's revenue. Each year, tax contributes to almost 80% of the Malaysian government's revenue. In order to have an efficient tax collection, the authorities need to ensure an acceptable level of tax compliance among the taxpayers. When discussing about tax compliance, noncompliance is an inevitable aspect. Compliance relates to the behavior of taxpayers, structure of the legal system that comprises of tax elements, the economic situation of the country and government policy on taxation. Taxpayers might put efforts to mitigate the risk or burden to pay taxes. Therefore, they might use legal and illegal ways to achieve their goal. Legal methods in reducing the amount of tax is called tax avoidance while tax evasion is illegal mean to avoid paying taxes.
format Thesis
qualification_name Master of Philosophy (M.Phil.)
qualification_level Master's degree
author Razli, Ahmad Syaiful
author_facet Razli, Ahmad Syaiful
author_sort Razli, Ahmad Syaiful
title Hallmarks of tax avoidance and tax evasion: a Malaysian perspective / Ahmad Syaiful Razli
title_short Hallmarks of tax avoidance and tax evasion: a Malaysian perspective / Ahmad Syaiful Razli
title_full Hallmarks of tax avoidance and tax evasion: a Malaysian perspective / Ahmad Syaiful Razli
title_fullStr Hallmarks of tax avoidance and tax evasion: a Malaysian perspective / Ahmad Syaiful Razli
title_full_unstemmed Hallmarks of tax avoidance and tax evasion: a Malaysian perspective / Ahmad Syaiful Razli
title_sort hallmarks of tax avoidance and tax evasion: a malaysian perspective / ahmad syaiful razli
granting_institution Universiti Teknologi MARA
granting_department Perpustakaan Tun Abdul Razak
publishDate 2015
url https://ir.uitm.edu.my/id/eprint/12566/1/TM_AHMAD%20SYAIFUL%20RAZLI%20AC%2012_5%201.pdf
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