The Relationship between Tax Rate, Penalty Rate, Tax Fairness and Excise Duty Non-compliance.
The rise of indirect tax non-compliance by taxpayers became the main concern of most of the tax authorities around the globe. In Malaysia, non complaince such as smuggling and illegal trade activities by importers involving cigarettes, liquor and imported vehicles bound under Excise Act 1976 have ca...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2017-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://doi.org/10.1051/shsconf/20173411001 |