Taxpayers' compliance level of a country reflects its citizens' knowledge about taxation system and, their connection and trust towards the government. However, low compliance level of individuals' and companies has raised the question of the adequacy and effectiveness of citizen tax knowledge in Malaysia and whether tax education is warranted. This study is an overview on the Malaysian public's perception towards introducing formal tax education in secondary schools. First, it looks at current taxpayer's tax learning experience and their opinion on whether a formal approach in teaching taxation should be introduced. Second, this study also evaluates their opinion, on hindsight, if early tax education would have benefited them when they became liable to tax. Third, the public's perception on the importance of taxation as compared to other related financial literacy knowledge is also evaluated. Findings shows that more than 90% of respondents agreed that early and formal tax education will provide them and future taxpayers with better understanding of the taxation system and their responsibility towards taxes. It is recommended that the Ministry of Education, the Inland Revenue Board of Malaysia (IRBM) and other related tax agencies should work together towards formally establishing tax education curriculum in secondary school in order to enhance future taxpayers' consciousness towards taxes.

Objective - In relation to this, this paper is aimed at portraying the elements of hisbah with regard to the contemporaneous atmosphere; namely ombudsman within the ambit of the modern world. Methodology/Technique - In the process of playing its important role of enjoining good and forbidding evil, this system has been evolved in accordance with the surrounding atmosphere wonderfully. It should be emphasized that the fundamental doctrines and principles has been rooted since the period of the Prophet's lifetime. Consequently, this administration system of justice later has been developed luxuriously to be institutionalized, together with own identity and entity during the period of Al-Mawardi (died 450 H). Simultaneously, the fuqaha has played such significant roles by virtue of this remarkably scenario, that is, for the purpose of governing the principles of justice in the society properly. Findings - The institution of hisbah has been acknowledged as one of the main components of Islamic judicial institutions which has a link with various institutions, inter alia, qada', mazalim and also shurtah. Novelty - In addition, it is hoped that; throughout this paper, a better understanding could be gained pertaining to the future prospects of hisbah holistically. Type of Paper: Review Keywords : hisbah; muhtasib; future prospect; justice

In line with the implementation of value added tax (VAT) by 160 countries, Malaysia has taken its own path with the introduction of goods and services tax (GST) starting from 1 April 2015 to replace its previous tax system. This new tax system has been announced on 25 October 2013, which has given about 17 months for businesses and people in Malaysia to make a complete preparation for GST. GST is proven to be the fairer tax system to overcome the previous one which was not only limited in scope, but also came with a number of inherent weaknesses. Therefore, in order to achieve the desired awareness regarding GST, it is essential that all Malaysians have the required level of understanding in terms of its concepts, scopes, charges and mechanisms. This paper discusses the benefits of GST for the nation in the long run as well as the negative perceptions from the public. This should reveal the additional steps to be taken by the regulators in ensuring a better comprehension of this new tax system among the citizens as a support for the government's tax reform, which has been programmed for Malaysia to move towards a high-income nation.

The increase in digital transformation through Industry 4.0 has become a top priority for both businesses and governments on a worldwide scale, thus forcing the need for updating the tax system. With substantial technological advancements and accelerating demands to save costs, many tax authorities are undergoing a considerable transformation from the conventional to an online platform in engaging with taxpayers and tax agents; however, the tax agents responsible for advising and assisting companies or individuals with income tax matters may not be ready for such a transformation. This study aims to examine tax agents' readiness towards the digitalisation of tax administration in Malaysia. By using the probability sampling technique, a list of tax agents was obtained from the Inland Revenue Board Malaysia (IRBM)'s website and data were collected from the structured questionnaires distributed to the IRBM-registered tax agents in Malaysia. Considering that Malaysia is still at an early stage of fully digitalising its tax system, the findings of this study are, therefore, important for many parties involved and the body of knowledge. By selecting 173 respondents that consist of tax agents listed with the Inland Revenue Board Malaysia (IRBM), this study employed Quadrant Analysis to determine the factors of priority in supporting the readiness towards the digitalisation of tax administration. Based on the findings, the three elements that demand immediate attention from the policymakers are perceived ease of use, technology infrastructure, and government policy and support. These findings are crucial for policymakers who intend to speed up the digital transformation process to improve the efficiency and effectiveness of tax administration. This study should be able to ascertain the factors that influence tax agents' readiness to deal with the digitalisation of Malaysian tax administration. There is a paucity of research on the digitalisation of tax administration, particularly for services to taxpayers that should have been fully digitalised years ago. This study should contribute to the literature by identifying the factors that contribute to the delay in fully digitalising tax administration in Malaysia.

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