Mohamad, Azhar; Radzuan, Neazlin; Hamid, Zarinah - In: Journal of Financial Crime 24 (2017) 1, pp. 17-34
Purpose The purpose of this paper is to investigate the relationship between tax arrears and socio-psychological demographic factors on individual taxpayers as well as macroeconomic factors in Malaysia. Design/methodology/approach In this study, using proprietary data from Inland Revenue Board...