Factors Affecting Compliance with Tourism Taxes: Evidence from Malaysia
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Raihana Mohdali & Jeff Pope, 2014. "The influence of religiosity on taxpayers’ compliance attitudes," Accounting Research Journal, Emerald Group Publishing Limited, vol. 27(1), pages 71-91, July.
- Kirchler, Erich & Niemirowski, Apolonia & Wearing, Alexander, 2006. "Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers," Journal of Economic Psychology, Elsevier, vol. 27(4), pages 502-517, August.
- James Alm & Kim M. Bloomquist & Michael McKee, 2017.
"When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance,"
Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
- James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
- Alm, James & Bloomquist, Kim M. & McKee, Michael, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Paper Series 20299, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Kim M. Bloomquist & Michael McKee, 2016. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 1619, Tulane University, Department of Economics.
- James Alm & Kim M. Bloomquist & Michael McKee, 2017.
"When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance,"
Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
- James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
- Alm, James & Bloomquist, Kim M. & McKee, Michael, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Paper Series 6775, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Kim M. Bloomquist & Michael McKee, 2016. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 1619, Tulane University, Department of Economics.
- Horváth & Partners Management Consultants, 2020. "Management Accounting," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 3, pages 21-74, World Scientific Publishing Co. Pte. Ltd..
- Theresia Woro Damayanti & Sutrisno T & Imam Subekti & Zaki Baridwan, 2015. "The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance," Accounting and Finance Research, Sciedu Press, vol. 4(1), pages 180-180, February.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Paleka Hana & Karanović Goran & Štambuk Ana, 2023. "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 34-48, December.
- Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
- Fišar, Miloš & Reggiani, Tommaso G. & Sabatini, Fabio & Špalek, Jiří, 2020.
"Media Bias and Tax Compliance: Experimental Evidence,"
IZA Discussion Papers
12938, Institute of Labor Economics (IZA).
- Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2020. "Media Bias and Tax Compliance: Experimental Evidence," MUNI ECON Working Papers 2020-01, Masaryk University, revised Feb 2023.
- Goerg, Sebastian J. & Himmler, Oliver & König, Tobias, 2024.
"Norm violations and behavioral spillovers—Evidence from the lab and the field,"
European Economic Review, Elsevier, vol. 166(C).
- Goerg, Sebastian J. & Himmler, Oliver & König, Tobias, 2024. "Norm Violations and Behavioral Spillovers: Evidence from the Lab and the Field," Working Papers in Economics and Statistics 8/2024, Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
- Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022.
"Media negativity bias and tax compliance: experimental evidence,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1160-1212, October.
- Fisar, Milos & Reggiani, Tommaso & Sabatini, Fabio & Spalek, Jir, 2021. "Media negativity bias and tax compliance: Experimental evidence," Cardiff Economics Working Papers E2021/26, Cardiff University, Cardiff Business School, Economics Section.
- Milos Fisar & Tommaso Reggiani & Fabio Sabatini & Jiri Spalek, 2021. "Media negativity bias and tax compliance: Experimental evidence," Working Papers in Public Economics 211, Department of Economics and Law, Sapienza University of Roma.
- Feess, Eberhard & Schilling, Thomas & Timofeyev, Yuriy, 2023. "Misreporting in teams with individual decision making: The impact of information and communication," Journal of Economic Behavior & Organization, Elsevier, vol. 209(C), pages 509-532.
- James Alm, 2017.
"Is Economics Useful for Public Policy?,"
Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
- James Alm, 2017. "Is Economics Useful for Public Policy?," Working Papers 1702, Tulane University, Department of Economics.
- Alm, James, 2018. "Is Economics Useful for Public Policy?," Working Paper Series 20304, Victoria University of Wellington, Chair in Public Finance.
- David Silver, 2021. "Democratic Governance and the Ethics of Market Compliance," Journal of Business Ethics, Springer, vol. 173(3), pages 525-537, October.
- Julio López-Laborda & Jaime Vallés-Giménez & Anabel Zárate-Marco, 2021. "Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization," International Regional Science Review, , vol. 44(2), pages 289-317, March.
- Kogler, Christoph & Olsen, Jerome & Bogaers, Rebecca I., 2020. "Enhanced anonymity in tax experiments does not affect compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 390-398.
- James Alm & Weizheng Lai & Xun Li & Peiwen Yuan, 2024. "Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships," Working Papers 2412, Tulane University, Department of Economics.
- Philipp Chapkovski & Luca Corazzini & Valeria Maggian, 2021. "Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?," Working Papers 2021:20, Department of Economics, University of Venice "Ca' Foscari".
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019.
"Tax Professionals: Tax-Evasion Facilitators or Information Hubs?,"
NBER Working Papers
25745, National Bureau of Economic Research, Inc.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019. "Tax Professionals:Tax-Evasion Facilitators or Information Hubs?," EIEF Working Papers Series 1904, Einaudi Institute for Economics and Finance (EIEF), revised Apr 2019.
- Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Patacchini, Eleonora, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," CEPR Discussion Papers 13656, C.E.P.R. Discussion Papers.
- James Alm, 2022.
"Trust, the Pandemic, and Public Policies,"
National Tax Journal, University of Chicago Press, vol. 75(2), pages 355-370.
- James Alm, 2022. "Trust, the Pandemic, and Public Policies," Working Papers 2203, Tulane University, Department of Economics.
- Ushchev, Philip & Zenou, Yves, 2020.
"Social norms in networks,"
Journal of Economic Theory, Elsevier, vol. 185(C).
- Zenou, Yves & Ushchev, Philip, 2018. "Social Norms in Networks," CEPR Discussion Papers 13250, C.E.P.R. Discussion Papers.
- Ushchev, Philip & Zenou, Yves, 2019. "Social Norms in Networks," IZA Discussion Papers 12752, Institute of Labor Economics (IZA).
- Ushchev, Philip & Zenou, Yves, 2019. "Social Norms in Networks," Working Paper Series 1302, Research Institute of Industrial Economics.
- James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020.
"Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
- James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers 2102, Tulane University, Department of Economics.
- Krakowski, Krzysztof & Ronconi, Lucas, 2023. "Compliance and Accountability: Evidence from a Field Experiment in Argentina," IDB Publications (Working Papers) 12930, Inter-American Development Bank.
- Lohse, Tim & Simon, Sven A., 2021.
"Compliance in teams – Implications of joint decisions and shared consequences,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
- Tim Lohse & Sven A. Simon, 2018. "Compliance in Teams - Implications of Joint Decisions and Shared Consequences," Working Papers tax-mpg-rps-2018-03_4, Max Planck Institute for Tax Law and Public Finance.
- Tim Lohse & Sven A. Simon, 2019. "Compliance in Teams - Implications of Joint Decisions and Shared Consequences," CESifo Working Paper Series 7807, CESifo.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2020.
"Tax evasion on a social network,"
Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 79-91.
- Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2018. "Tax Evasion on a Social Network," IZA Discussion Papers 11535, Institute of Labor Economics (IZA).
- Duccio Gamannossi degl'Innocenti & Matthew D. Rablen, 2018. "Tax Evasion on a Social Network," CESifo Working Paper Series 7063, CESifo.
- Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2019. "Tax Evasion on a Social Network," Working Papers 2019005, The University of Sheffield, Department of Economics.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:8:y:2024:i:9:p:2647-2654. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.