QR Code Link : Type : Academic Journal Main Author : Asst. Prof. Dr. Chong K-Rine, Yusniyati Yusria, Tze San Ong and Dr. Aslam Izah Selamat Title : Does Disclosure Of Enforcement Strategies Affect Tax Minimisation? A Multi-Method Approach Varying Form of Title : Int. Journal of Economics and Management, Vol.12 (2), (2018), Pages 759-769 Content Type : still image (rdacontent) Media Type : computer (rdamedia) Carrier Type : online resource (rdacarrier)

Publisher : Int. Journal of Economics and Management Year of Publication : 2018 Summary : Tax gap and tax legitimacy are major concerns in every tax jurisdiction. There are inconsistent findings on the impact of legality and probability of detection on non-compliance behaviour. This study combines economic and socio-psychological elements by exploring how do disclosures of enforcement strategies and legality affect tax minimisation under different tax climate. Multi-method approach is applied with a classroom experiment and a survey which comprises three subgroups, namely postgraduate, employed, and self-employed group. It is discovered that, the experimental subjects assigned under the antagonistic climate will carry on with their tax minimisation decision regardless of the disclosures of enforcements and legality. Interestingly, while such disclosure of enforcements is significant to ‘postgraduate’ and ‘employed’ survey respondents under both climates, legality is only significant to both subgroups under synergistic climate. Without any significant relationships between disclosures and minimisation, self-employed individuals are unresponsive towards enforcements probably because it is easier for them to manipulate their reported income. Corporate Name : UNIRAZAK Library PDF Guest : Click to view PDF file

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