文章基本信息

标题：The Influence of Education on Tax Avoidance and Tax Evasion
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作者：Jeyapalan Kasipillai ; Norhani Aripin ; Noor Afza Amran 等
期刊名称：EJournal of Tax Research
印刷版ISSN：1448-2398
出版年度：2003
卷号：1
期号：2
页码：134-146
出版社：Atax, UNSW, Faculy of Law
摘要：This study evaluates the influence of education on tax compliance among undergraduate students in Malaysia. The survey considers existing literature in the field of education and ascertains whether education can influence the respondents' compliance behaviour. The statistical findings confirm the prevalence of a relationship between education and tax compliance. This relationship is generally consistent, particularly so to the questions relating to general avoidance and personal avoidance. There is an improvement in personal tax compliance among students especially among females after one semester of pursuing a preliminary taxation course. It is suggested that universities providing courses in social science as well as business, management and accounting studies should offer the preliminary taxation course as a core subject to all their students