The purpose of this study is to expand on the work of Riahi-Belkaoiu [Riahi-Belkaoiu,
A.(2004). Relationship between tax compliance internationally and selected determinants of …

This study aims (i) to assess the quest for tax education among working adults that pursuing
off‐campus non‐accounting program,(ii) to analyze the level of tax knowledge among the …

Tax education has always been one of central focus to the tax authority in Malaysia. It
reflects the commitment of the agency to educate taxpayer in every possible ways. The …

Purpose–This paper aims to examine areas of tax difficulties encountered by corporate
taxpayers in complying with tax obligations under the self-assessment system …

This study seeks to explore and identify the key dimensions that determine the service
quality of the Inland Revenue Board, Malaysia (IRBM) under the new Self-Assessment tax …

Salaried individuals in Malaysia will commence to comply with the self assessment system
when they file tax returns on income derived in the year 2004. However, under the self …

The aim of this study is to build on the work of Riahi-Belkaoui (J Int Account Audit Tax 13:
135–143, 2004) and systematically examine on a cross-country basis, many of the key …

Identification of tax avoidance is one of the substantial issues for tax authorities. Success in
this stage ensure optimal tax compliance. To do that, financial statements become the object …

Tax authorities around the world are much more concerned with the non-compliance of the
informal sector as compared to that of the formal sector, yet there are some taxpayers in the …

The study sought to assess the effect of implementing Electronic Fiscal Devices in VAT
collection in Tanzania. The study analysed the importance of Electronic Fiscal Devices to …