文章基本信息

标题：A Proposed Model of Non-compliance Behaviour on Excise Duty: A Moderating Effects of Tax Agents
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作者：Perabavathi Sinnasamy ; Perabavathi Sinnasamy ; Zainol Bidin 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：299-305
DOI：10.1016/j.sbspro.2015.11.038
语种：English
出版社：Elsevier
摘要：AbstractTaxation became a source of revenue in most of the developed and developing countries. However, tax non-compliance remains as a serious issue around the globe. The negative impact of tax non-compliance on economy and evolving nature of indirect tax in Malaysia have induced this study. The smuggling activities involved cigarettes, liquor and imported vehicles have caused a great loss to the tax revenue in Malaysia. Hence, this study attempts to propose conceptual framework by integrating tax agents as moderating effects between tax rate, penalty rate, tax fairness and peer influence with non-compliance on excise duty.
关键词：Excise duty non-compliance;importers;smuggling activities