Open Access
Issue
SHS Web Conf.
Volume 34, 2017
The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
Article Number 11001
Number of page(s) 7
Section Taxation
DOI https://doi.org/10.1051/shsconf/20173411001
Published online 14 February 2017
  1. Royal Malaysian Customs Department, Annual report 2012-2014, Kuala Lumpur Percetakan Nasional Malaysia Berhad. [Google Scholar]
  2. Becker G. (1968). Crime and punishment : An economic approach. The Journal of Political Economy, 76(2), 169–217. [Google Scholar]
  3. Thanasegaran H., & Shanmugam B. (2007). International trade-based money laundering: the Malaysian perspective. Journal of Money Laundering Control, 10(4), 429–437. [CrossRef] [Google Scholar]
  4. Fisman R., & Wei S.-J. (2004). Tax rates and tax evasion: Evidence from” missing imports” in China. Journal of Political Economy, 112(2), 471. [CrossRef] [Google Scholar]
  5. Mishra P., Subramanian A., & Topalova P. (2008). Tariffs, enforcement, and customs evasion: Evidence from India. Journal of public Economics, 92(10), 1907–1925. [CrossRef] [Google Scholar]
  6. Kubo K., Lwin. (2010) Smuggling and import duties in Myanmar. [Google Scholar]
  7. Devos K. (2013). Do penalties and enforcement measures make taxpayers more compliant? The view of Australian tax evaders. Far East Journal of Psychology and Business, 12(1), 1–9. [Google Scholar]
  8. Virmani A. (1989). Indirect tax evasion and production efficiency. Journal of public Economics, 39(2), 223–237. [CrossRef] [Google Scholar]
  9. Jackson B. R., & Milliron V. C. (2002). Tax Compliance Research. Taxation: Critical Perspectives on the World Economy, 3, 56. [Google Scholar]
  10. Azmi A. A. C., & Perumal K. A. (2008). Tax fairness dimensions in an Asian context: The Malaysian perspective. International Review of Business Research Papers, 4(5), 11–19. [Google Scholar]
  11. Devos K. (2005). Attitudes of tertiary students on tax evasion and penalties for tax evasion-A pilot study and demographic analysis. Journal of tax research, 3 (2), 222–273. [Google Scholar]
  12. Gilligan G., & Richardson G. (2005). Perceptions of tax fairness and tax compliance in Australia and Hong Kong-a preliminary study. Journal of financial crime, 12(4), 331–343. [CrossRef] [Google Scholar]
  13. Hair Jr, J. Hult F., Ringle G. T. M., C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM): Sage Publications. [Google Scholar]
  14. Fornell C., & Larcker D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 39–50. [CrossRef] [Google Scholar]
  15. Chin W. W. (2010). How to write up and report PLS analyses Handbook of partial least squares (pp. 655–690): Springer. [Google Scholar]
  16. Alm J., Kirchler E., & Muehlbacher S. (2012). Combining psychology and economicin the analysis of compliance: From enforcement to cooperation. Economic Analysis and Policy, 42(2), 133–151. [CrossRef] [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.