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Cooperative Tax Compliance Framework for Malaysian Tax Authority
Published 2021“…The existence of the cooperative compliance concept is a sign of evolvement in tax compliance where compliance towards tax law is settled on the basis of cooperation between the tax authorities and taxpayers to ensure the timely payment of the right amount of tax. …”
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A conceptual review of the challenges of effective tax collection from the informal sector in Kano, Nigeria
Published 2019“…It was discovered that issues such as reliance on cash based transactions, absence of required records and weak tax laws are some of the challenges preventing effective tax collection from the informal sector. …”
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The self-assessment system and its compliance costs / Muzainah Mansor, Natrah Saad and Idawati Ibrahim
Published 2004“…Meanwhile, 90.00 percent of the tax agents suggested that there was an increase in time spent under the new system for the total hours spent in complying with the new system, learning the new tax laws, preparing tax returns, and discussion with clients. …”
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The self‐assessment system and its compliance costs
Published 2004“…Meanwhile, 90.00 percent of the tax agents suggested that there was an increase in time spent under the new system for the total hours spent in complying with the new system, learning the new tax laws, preparing tax returns, and discussion with clients. …”
Get full text
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An investigation of the determinants of tax compliance among Yemeni manufacturing SMEs using the fisher model
Published 2020“…The implication of the study is that the government and tax authority should update and provide new tax laws and policies that can ensure fairness among taxpayers and minimize corruption among government officials.There is need to create more awareness among SMEs on the importance of paying tax to the government. …”
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