Manaf, Nor Aziah Abdul; Hasseldine, John; Hodges, Ron - Australian Taxation Studies Program (ATAX), Faculty of Law - 2006
This article analyzes the determinants of Malaysian land taxpayers’ compliance attitudes. While income taxpayers often have the structural opportunity to underreport income/overstate deductions, it is more difficult to hide land ownership. Despite this, there are high levels of uncollected...