Does disclosure of enforcement strategies affect tax minimisation? a multi-method approach
Tax gap and tax legitimacy are major concerns in every tax jurisdiction. There are inconsistent findings on the impact of legality and probability of detection on non-compliance behaviour. This study combines economic and socio-psychological elements by exploring how do disclosures of enforcement st...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economics and Management, Universiti Putra Malaysia
2018
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| Online Access: | http://psasir.upm.edu.my/id/eprint/22660/1/33%29%20Does%20Disclosure%20of%20Enforcement%20Strategies.pdf |