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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Bibliographic Details
Main Authors: A. Razak, Razilina, Abdul Shukor, Zaleha, Ahmad, Norsiah
Format: Article
Language:English
Published: Universiti Teknologi MARA Cawangan Selangor 2012
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/31123/1/AJ_RAZILINA%20A.%20RAZAK%20MAR%20B%2012.pdf