Abstract
Taxes are one source of income for the government. Every nation has its unique set of tax laws. Tax is intended to increase national income, which is crucial for funding government operations, particularly in developed countries. A tax is an obligatory charge imposed by the government on a person or an entity. However, many people still fail to comply with tax regulations. This is because of how people behave and their attitudes toward paying taxes, which may vary from refusing to pay taxes at all to underpaying taxes. The rise of technological innovations such as self-assessment, the global economy, and e-commerce has amplified the significance of tax compliance issues within the global tax policy landscape. This article explores one of the factors that might affect the behaviour of the taxpayers, which is the tax knowledge. This understanding is crucial for developing efficient tax regulations and compliance-boosting strategies.
Metadata
| Item Type: | Book Section |
|---|---|
| Creators: | Creators Email / ID Num. Rosli, Nurul Izzah Izzati UNSPECIFIED Alias, Zurya UNSPECIFIED Kassim, Rasidah UNSPECIFIED |
| Subjects: | H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance |
| Divisions: | Universiti Teknologi MARA, Perlis > Arau Campus > Faculty of Accountancy |
| Page Range: | pp. 75-77 |
| Keywords: | tax knowledge, tax compliance, taxpayer behaviour, Malaysia |
| Date: | 2025 |
| URI: | https://ir.uitm.edu.my/id/eprint/131927 |
