Tax compliance behaviour of tax agents: a comparative study of Malaysia and New Zealand.
Tax agents have important roles in tax systems as both advocates for their clients and intermediaries for the tax authorities. The roles of tax agents are becoming more challenging with the changes in the tax landscape, such as with the implementation of the self-assessment systems (SAS) which trans...
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| Language: | en |
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University of Canterbury. ACIS
2014
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| Online Access: | http://hdl.handle.net/10092/9426 |