Punca pengelakan cukai dan sumbangan relatifnya di malaysia: Satu analisis kaedah artificial neural network

Translated title of the contribution: Causes of tax evasion and their relative contribution in malaysia: An artificial neural network method analysis

Razieh Tabandeh, Mansor Jusoh, Nor Ghani Md Nor, Mohd Azlan Shah Zaidi

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

Tax is one means of financing government expenditures and plays an important role in increasing government revenue. The amount of tax collected actually depends on the effectiveness of the tax system in an economy. When a taxation system is ineffective, many people will exploit the situation to avoid paying tax and tax evasion will become popular. In the presence of tax evasion, the government cannot allocate revenue for programs or provide desirable social services. Realizing the significant impact of tax evasion on the economy, the present study aims to determine the main factors that result in tax evasion and their relative importance. The present study employs an artificial neural network (ANN) methodology on Malaysian data for the period between 1963 and 2011. The results show that tax burden, size of the government and inflation rate have positive effects on tax evasion. The income of taxpayers and trade openness, however, has negative effects on tax evasion. The results also reveal that the income of the taxpayer has a more significant relationship with levels of tax evasion than the other causes of tax evasion examined in the present study.

Original languageUndefined/Unknown
Pages (from-to)99-108
Number of pages10
JournalJurnal Ekonomi Malaysia
Volume47
Issue number1
Publication statusPublished - 2013

Fingerprint

Tax evasion
Artificial neural network
Malaysia
Tax
Income
Government
Tax system
Social services
Factors
Trade openness
Relative importance
Revenue
Taxation
Inflation rate
Methodology
Financing
Government revenue
Government expenditure
Tax burden

Keywords

  • Artificial neural network method
  • Tax evasion

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)

Cite this

Punca pengelakan cukai dan sumbangan relatifnya di malaysia : Satu analisis kaedah artificial neural network. / Tabandeh, Razieh; Jusoh, Mansor; Md Nor, Nor Ghani; Zaidi, Mohd Azlan Shah.

In: Jurnal Ekonomi Malaysia, Vol. 47, No. 1, 2013, p. 99-108.

Research output: Contribution to journalArticle

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