文章基本信息

标题：The Impact of Threat of Punishment on Tax Compliance and Non-compliance Attitudes in Malaysia
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作者：Raihana Mohdali ; Raihana Mohdali ; Khadijah Isa 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：291-297
DOI：10.1016/j.sbspro.2014.11.079
语种：English
出版社：Elsevier
摘要：AbstractThreat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and non-compliance. The findings from a mixed-modes survey indicate that threat of punishment is insignificant on taxpayers who are willing to comply with tax laws. They tend to avoid taxes when they are threatened with tax audits and penalties. Overall, threat of punishment appears to have not only an insignificant impact on compliant taxpayers but also trigger their intentions to be less compliant.
关键词：Voluntary tax compliance;tax avoidance attitude;threat of punishment