دانلود رایگان مقاله انگلیسی درک رفتار فرار از پرداخت مالیات، مالیات دهندگان - امرالد 2017

ABSTRACT

Purpose: The success of Self-Assessment Tax System is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to less evade tax. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced in order to minimize tax evasion cases. The objectives of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the Self-Assessment System in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion. Methodology: Data were collected from 400 taxpayers through a questionnaire and analysed. Findings: From the analysis it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia. Value: The findings of this study would be useful for government to further improve the present tax system to increase voluntary tax compliance.

RECOMMENDATIONS FOR FUTURE STUDY

Following suggestions and recommendations are proposed to overcome the limitations of this study. Firstly, it is recommended that future research on a similar topic can be conducted to improve data accuracy and integrity by engaging a larger sample size. Additionally, future research can widen the sampling frame to include other preferred locations extensively, not only in Malaysia. Besides, other sampling methods such as cluster sampling techniques are recommended while doing the research that is related to this study. The future researchers can divide the population into few different income level groups and then, a simple random sample cluster is selected from the population. Cluster sampling method is better and more appropriate as it is cheaper in terms of travel expenses and administration costs (Answers Corporation, 2013). Since Malaysia is a multi-racial country, the questionnaire is suggested to be designed in multiple languages so that all respondents will be able to understand the questions clearly and avoid any misunderstanding. If the questionnaire is translated into four main spoken languages in Malaysia, which are English, Malay, Chinese and Tamil, it will aid in generating a more accurate result during the process. Besides, more questions on the respondents’ demographic profile should be included so that the data related to the respondents can be diversified clearly.