EDP Sciences logo
Web of Conferences logo
Search
Menu
All issues Volume 36 (2017) SHS Web Conf., 36 (2017) 00017 References
Open Access
Issue
SHS Web Conf.
Volume 36, 2017
The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
Article Number 00017
Number of page(s) 7
DOI https://doi.org/10.1051/shsconf/20173600017
Published online 24 July 2017
  1. Abdul Jabbar, H. (2009). Income Tax Non-compliance of Small and Medium Enterprises in Malaysia: Determinants and Tax Compliance costs. Unpublished doctoral dissertation, Curtin University of Technology, Perth, Australia [Google Scholar]
  2. Cross, R.B., and Shaw, G.K. (1982). Tax Evasion-avoidance choice: A Suggested Approach. National Tax Journal, 34,489–491 [Google Scholar]
  3. Eriksen, K. and fallan, L. (1996). Tax Knowledge and Attitudes towards Taxation: A Report on a Quasi-experiment, Journal of Economic Psychology, 17, 387–402 [CrossRef] [Google Scholar]
  4. Etzioni, A. (1988). The Moral Dimension. Towards a new Economy, New York: Free Press [Google Scholar]
  5. Hanlon, M., Mills, L., and Slemrod, J. (2007). An Empirical Examination of Corporate Tax Non-compliance. Cambridge University Press. 171–210 [Google Scholar]
  6. Hasseldine, D., and Bebbington, K. J. (1991). Blending Economic Deterrence and Fiscal Psychology Models in theDesign of Responses to Tax Evasion: The New Zealand Experience.. Journal of Economic Psychology, 12(2), 299–324. http://dx.doi.org/10.1016/0167-4870 (91)90018-O [CrossRef] [Google Scholar]
  7. Kasipillai, J. (2000). A Practical Guide to Malaysian Taxation-Current Year Assessment, Kuala Lumpur, McGraw-Hill, New York [Google Scholar]
  8. Kirchler, E., Maciejovsky, B., and Scheider, F. (2001). Everyday representations of Tax Avoidance, Tax Evasion and Tax Flight: Do not legal differences matter? Journal of Economic Psychology, vol. 24, 535–553 [Google Scholar]
  9. Kirchler, E., Niemirowski, A. (2006). Wearing, Shared Subjective views, intent to cooperate and Tax Compliance: Similarities between Australian Taxpayers and Tax Officer, Journal of Economic Psychology, 27(4),502–517 [Google Scholar]
  10. Loo, E.C. (2006). The influences of the introduction on Self Assessments on Compliance Behavior of individual taxpayers in Malaysia, PhD thesis, University of Sydney [Google Scholar]
  11. Loo, E.C. and Ho, J.K. (2005). Competency of Malaysia Salaried Individuals in Relation to Tax Compliance under Self-Assessment. http://www.austlii.edu.au/au/journals/eJTR/2005 [Google Scholar]
  12. Loo, E.C., Mckerchar, M. and Hansford, A. (2008). Tax Compliance Behavior: Finding derived from a mixed method design, Proceeding of 8th International Tax Administration Conference, Sydney [Google Scholar]
  13. Marinov, A. (2008). Hidden Economy in the Rural Regions of Bulgaria. International Review on Public and Nonprofit Marketing. 5, 71–81 [Type here] [Google Scholar]
  14. Noor Suhaila, S., and Sarifah, I. (2008). Factors influencing the level of Tax Compliance: A Case Study of Small Business Entrepreneurs Hentian Nilai, Negeri Sembilan, Selangor International Islamic University College. [Google Scholar]
  15. Otusanya, O.J. (2011). The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria. Critical Perspectives on Accounting. V22. 316–332 [CrossRef] [Google Scholar]
  16. Palil, M.R. (2005). Does Tax Knowledge matter in Self-Assessment System? Evidence from the Malaysian Tax Administration, Journal of American Academy of Business, 6 (2), 80–85 [Google Scholar]
  17. Roth, J.A., Scholz, J.T. and Wittee, A.D. (1989). Taxpayers Compliance: An Agenda for Research, University of Michigan Press, Philadelphia, PA [Google Scholar]
  18. Sekaran, U. (2003). Research Methods for Business: A Skill Building Approach, New York: John Wiley & Sons [Google Scholar]
  19. Singh, V. (2003). Malaysian Tax Administration, 6th Ed. Longman, Kuala Lumpur [Google Scholar]
  20. Song, Y.D. and Yarbrough, T.E. (1978). Tax Ethics and Tax Attitudes: A Survey. Public Administration Review, 38. 442–452 [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.