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Tax Illiteracy among Taxpayers in Malaysia

The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. Most importantly, uncertainty about the requirements of the tax regulation can lead to a high degree of involuntary non-compliant simply "get it wrong" without any in...

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Main Author: Vellanthurai, Shanmughanathan
Format: Project Paper Report
Language:English
English
Published: 1998
Subjects:
Taxation - Malaysia - Problems, exercises, etc
Online Access:http://psasir.upm.edu.my/id/eprint/8096/1/GSM_1998_4_.pdf
http://psasir.upm.edu.my/id/eprint/8096/
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spelling my.upm.eprints.80962023-12-07T02:30:28Z http://psasir.upm.edu.my/id/eprint/8096/ Tax Illiteracy among Taxpayers in Malaysia Vellanthurai, Shanmughanathan The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. Most importantly, uncertainty about the requirements of the tax regulation can lead to a high degree of involuntary non-compliant simply "get it wrong" without any intention to evade tax. The main problem is ambiguity and complexity in tax regulation, which can make it difficult for even the most conscientious of taxpayers to fully satisfy their legal obligations unless they take authority employees, private consultant, academician and etc. Information on the extent of taxpayers knowledge is potentially useful to the tax authorities in so far as it can assist in the development of effective compliance enhancement policies. For example, if knowledge of a particular area of the tax regulation is low, compliance is also likely to be low on the relevant items. Followup research can determine the extent of the problem and appropriate action ranging from clarification or interpretation of the regulation to complete re-writing of the relevant section can be undertaken. In addition if investigations reveal that particular subsets of taxpayers have low levels of knowledge, in general or in relation to particular aspects of the tax regulation, compliance-enforcement campaigns may be targeted more effectively. Surveys to assets the extent of taxpayers knowledge about tax regulation have been carried out in Klang Valley. This paper reports on the findings of the survey. The survey revealed a generally reasonable level of understanding of many aspects of the tax regulation, though with a wide variation between different groups in the population. The survey procedure and sample covered by the survey are outlined in these papers, together with a summary of the survey results. 1998 Project Paper Report NonPeerReviewed text en http://psasir.upm.edu.my/id/eprint/8096/1/GSM_1998_4_.pdf Vellanthurai, Shanmughanathan (1998) Tax Illiteracy among Taxpayers in Malaysia. [Project Paper Report] Taxation - Malaysia - Problems, exercises, etc English
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
English
topic Taxation - Malaysia - Problems, exercises, etc
spellingShingle Taxation - Malaysia - Problems, exercises, etc
Vellanthurai, Shanmughanathan
Tax Illiteracy among Taxpayers in Malaysia
description The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. Most importantly, uncertainty about the requirements of the tax regulation can lead to a high degree of involuntary non-compliant simply "get it wrong" without any intention to evade tax. The main problem is ambiguity and complexity in tax regulation, which can make it difficult for even the most conscientious of taxpayers to fully satisfy their legal obligations unless they take authority employees, private consultant, academician and etc. Information on the extent of taxpayers knowledge is potentially useful to the tax authorities in so far as it can assist in the development of effective compliance enhancement policies. For example, if knowledge of a particular area of the tax regulation is low, compliance is also likely to be low on the relevant items. Followup research can determine the extent of the problem and appropriate action ranging from clarification or interpretation of the regulation to complete re-writing of the relevant section can be undertaken. In addition if investigations reveal that particular subsets of taxpayers have low levels of knowledge, in general or in relation to particular aspects of the tax regulation, compliance-enforcement campaigns may be targeted more effectively. Surveys to assets the extent of taxpayers knowledge about tax regulation have been carried out in Klang Valley. This paper reports on the findings of the survey. The survey revealed a generally reasonable level of understanding of many aspects of the tax regulation, though with a wide variation between different groups in the population. The survey procedure and sample covered by the survey are outlined in these papers, together with a summary of the survey results.
format Project Paper Report
author Vellanthurai, Shanmughanathan
author_facet Vellanthurai, Shanmughanathan
author_sort Vellanthurai, Shanmughanathan
title Tax Illiteracy among Taxpayers in Malaysia
title_short Tax Illiteracy among Taxpayers in Malaysia
title_full Tax Illiteracy among Taxpayers in Malaysia
title_fullStr Tax Illiteracy among Taxpayers in Malaysia
title_full_unstemmed Tax Illiteracy among Taxpayers in Malaysia
title_sort tax illiteracy among taxpayers in malaysia
publishDate 1998
url http://psasir.upm.edu.my/id/eprint/8096/1/GSM_1998_4_.pdf
http://psasir.upm.edu.my/id/eprint/8096/
_version_ 1787137161828499456
score 13.211869

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