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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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 |
_version_ |
1783733168582426624 |