Pui Yee, Chan; Moorthy, Krishna; Choo Keng Soon, William - In: International Journal of Law and Management 59 (2017) 3, pp. 413-429
Purpose The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax...