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The influence of education on tax avoidance and tax evasion

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 pre...

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Main Authors: Kassipillai, Jeyapalan, Aripin, Norhani, Amran, Noor Afza
Format: Article
Language:English
Published: Atax, The University of New South Wales 2003
Subjects:
HJ Public Finance
Online Access:http://repo.uum.edu.my/10355/1/J2.pdf
http://repo.uum.edu.my/10355/
http://www.austlii.edu.au/au/journals/eJlTaxR/2003/7.html#fn1
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spelling my.uum.repo.103552014-04-15T08:35:46Z http://repo.uum.edu.my/10355/ The influence of education on tax avoidance and tax evasion Kassipillai, Jeyapalan Aripin, Norhani Amran, Noor Afza HJ Public Finance 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. Atax, The University of New South Wales 2003 Article PeerReviewed application/pdf en http://repo.uum.edu.my/10355/1/J2.pdf Kassipillai, Jeyapalan and Aripin, Norhani and Amran, Noor Afza (2003) The influence of education on tax avoidance and tax evasion. eJournal of Tax Research, 1 (2). pp. 134-146. ISSN 1448-2398 http://www.austlii.edu.au/au/journals/eJlTaxR/2003/7.html#fn1
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Kassipillai, Jeyapalan
Aripin, Norhani
Amran, Noor Afza
The influence of education on tax avoidance and tax evasion
description 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.
format Article
author Kassipillai, Jeyapalan
Aripin, Norhani
Amran, Noor Afza
author_facet Kassipillai, Jeyapalan
Aripin, Norhani
Amran, Noor Afza
author_sort Kassipillai, Jeyapalan
title The influence of education on tax avoidance and tax evasion
title_short The influence of education on tax avoidance and tax evasion
title_full The influence of education on tax avoidance and tax evasion
title_fullStr The influence of education on tax avoidance and tax evasion
title_full_unstemmed The influence of education on tax avoidance and tax evasion
title_sort influence of education on tax avoidance and tax evasion
publisher Atax, The University of New South Wales
publishDate 2003
url http://repo.uum.edu.my/10355/1/J2.pdf
http://repo.uum.edu.my/10355/
http://www.austlii.edu.au/au/journals/eJlTaxR/2003/7.html#fn1
_version_ 1644280343358865408
score 13.211869

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