The study aims to identify main factors that influence academic performance of first year accounting students at UniversitiTenaga Nasional. Demographic factors, motivation factors and learning styles were investigated as factors contributing to the differences in students’ academic...

Tax compliance has been analysed from various perspectives across time and its importance in economy should not be underestimated. The present study aims to examine the relationship between specific factors, such as the opportunity of noncompliance, taxpayers’ perceptions, demographic...

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...