2017
DOI: 10.1051/shsconf/20173411001
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The Relationship between Tax Rate, Penalty Rate, Tax Fairness and Excise Duty Non-compliance.

Abstract: Abstract. The rise of indirect tax non-compliance by taxpayers became the main concern of most of the tax authorities around the globe. In Malaysia, non complaince such as smuggling and illegal trade activities by importers involving cigarettes, liquor and imported vehicles bound under Excise Act 1976 have caused revenue losses in monetary and nonmonetary aspects. Therefore, the objective of this study is to examine the relationship of tax rate, penalty rate and tax fairness of excise duty noncompliance. This … Show more

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Cited by 18 publications
(15 citation statements)
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“…Other studies have examined the relationship between the tax rate and indirect tax. In the context of excise duty, Sinnasamy and Bidin (2017b) revealed a positive relationship between tax rate and excise duty non-compliance. In the sales tax compliance, the relationship between tax rate and sales tax compliance has received very little attention, with some past studies reporting that tax rate was negatively associated with sales tax compliance (Giesecke and Tran, 2012;Matthews, 2003;Agha and Haughton, 1996).…”
Section: Tax Ratementioning
confidence: 99%
“…Other studies have examined the relationship between the tax rate and indirect tax. In the context of excise duty, Sinnasamy and Bidin (2017b) revealed a positive relationship between tax rate and excise duty non-compliance. In the sales tax compliance, the relationship between tax rate and sales tax compliance has received very little attention, with some past studies reporting that tax rate was negatively associated with sales tax compliance (Giesecke and Tran, 2012;Matthews, 2003;Agha and Haughton, 1996).…”
Section: Tax Ratementioning
confidence: 99%
“…Doran (2009) found that penalty may encourage evasion. Furthermore, Sinnasamy and Bidin (2017) found that there is a positive relationship between a penalty and tax non- compliance. Similarly, Balassone and Jones (1998) argued that the penalty reduces the possibility of higher tax evasion.…”
Section: Penalty Ratementioning
confidence: 99%
“…What this indicates is that, "there is a relationship between the tax rate and tax noncompliance". Many studies, such as Tijani and Mathias (2014); Mansor and Gurama (2016); Teng and Manual (2016); and Sinnasamy & Bidin (2017), have also found that high tax rate is positively associated with tax noncompliance behaviour among individual taxpayers.…”
Section: Tax Ratementioning
confidence: 99%
“…Tax rate denotes the quantum of tax that a taxpayer pays in accordance with the taxable items and tax laws. Several studies in both developed and across developing countries have been undertaken in the domain of tax noncompliance and tax rate, and the findings show there is positive relationship (Guldana, 2013;Freire-Seré n & Panadé s, 2013;Cebula, 2013;Abiola & Asiweh, 2012;Mughal & Akram, 2012;Muhrtala & Ogundeji, 2013;Gurama, 2015;Ayuba et al, 2016;Sinnasamy & Bidin, 2017). Overall, these studies have shown that the tax rate is directly related to the taxpayers' ability to behave positively or negatively based on their opinion of tax noncompliance.…”
Section: Tax Ratementioning
confidence: 99%