Import tax compliance : a study of customs agents in Malaysia utilising the theory of planned behaviour
Unlike tax accountants and advisors within direct tax, Customs law in many countries requires importers to employ licensed Customs agents. This study extends the tax literature by examining the role of Customs agents in import tax compliance. In Malaysia, as an example of a country where Customs are...
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University of Nottingham
2016
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.689934 |