The evolution and concept of tax compliance in Asia and Europe

Mohd Rizal Palil, Ahmad Fariq Mustapha

Research output: Contribution to journalArticle

5 Citations (Scopus)

Abstract

This paper discusses the concept of tax compliance from various perspectives. The objective of this paper is to provide further understanding in tax compliance discipline by reviewing previous international literature. The paper begins with the concepts and the definitions of tax compliance and tax non-compliance followed by measure of national tax compliance in various countries such as India and Austria. This paper also discusses the various definitions of tax compliance provided by previous authors from various backgrounds and countries from 1960s. The measures that need to be taken by tax authorities and government to increase compliance also discussed in later part of this paper. although various studies have been undertaken to determine as accurately as possible the factors that impact upon tax compliance behaviour, undoubtedly, the government should consider seriously the characteristics of non compliant taxpayers, review current regulations and possibly as a result, increase audit rates and penalty rates (enforcement) as well as attempting to build good relationships with taxpayers in seeking to improve general tax compliance levels.

Original languageEnglish
Pages (from-to)557-563
Number of pages7
JournalAustralian Journal of Basic and Applied Sciences
Volume5
Issue number11
Publication statusPublished - Nov 2011

Fingerprint

Asia
Tax compliance
Government
Tax
Audit
Reviewing
Authority
India
Impact factor
Penalty
Enforcement
Noncompliance
Austria

Keywords

  • Asia
  • Definition and concept
  • Europe
  • Tax compliance

ASJC Scopus subject areas

  • General

Cite this

The evolution and concept of tax compliance in Asia and Europe. / Palil, Mohd Rizal; Mustapha, Ahmad Fariq.

In: Australian Journal of Basic and Applied Sciences, Vol. 5, No. 11, 11.2011, p. 557-563.

Research output: Contribution to journalArticle

@article{c08425ed0ac34bacb64b726d4589b9ab,
title = "The evolution and concept of tax compliance in Asia and Europe",
abstract = "This paper discusses the concept of tax compliance from various perspectives. The objective of this paper is to provide further understanding in tax compliance discipline by reviewing previous international literature. The paper begins with the concepts and the definitions of tax compliance and tax non-compliance followed by measure of national tax compliance in various countries such as India and Austria. This paper also discusses the various definitions of tax compliance provided by previous authors from various backgrounds and countries from 1960s. The measures that need to be taken by tax authorities and government to increase compliance also discussed in later part of this paper. although various studies have been undertaken to determine as accurately as possible the factors that impact upon tax compliance behaviour, undoubtedly, the government should consider seriously the characteristics of non compliant taxpayers, review current regulations and possibly as a result, increase audit rates and penalty rates (enforcement) as well as attempting to build good relationships with taxpayers in seeking to improve general tax compliance levels.",
keywords = "Asia, Definition and concept, Europe, Tax compliance",
author = "Palil, {Mohd Rizal} and Mustapha, {Ahmad Fariq}",
year = "2011",
month = "11",
language = "English",
volume = "5",
pages = "557--563",
journal = "Australian Journal of Basic and Applied Sciences",
issn = "1991-8178",
publisher = "INSInet Publications",
number = "11",

}

TY - JOUR

T1 - The evolution and concept of tax compliance in Asia and Europe

AU - Palil, Mohd Rizal

AU - Mustapha, Ahmad Fariq

PY - 2011/11

Y1 - 2011/11

N2 - This paper discusses the concept of tax compliance from various perspectives. The objective of this paper is to provide further understanding in tax compliance discipline by reviewing previous international literature. The paper begins with the concepts and the definitions of tax compliance and tax non-compliance followed by measure of national tax compliance in various countries such as India and Austria. This paper also discusses the various definitions of tax compliance provided by previous authors from various backgrounds and countries from 1960s. The measures that need to be taken by tax authorities and government to increase compliance also discussed in later part of this paper. although various studies have been undertaken to determine as accurately as possible the factors that impact upon tax compliance behaviour, undoubtedly, the government should consider seriously the characteristics of non compliant taxpayers, review current regulations and possibly as a result, increase audit rates and penalty rates (enforcement) as well as attempting to build good relationships with taxpayers in seeking to improve general tax compliance levels.

AB - This paper discusses the concept of tax compliance from various perspectives. The objective of this paper is to provide further understanding in tax compliance discipline by reviewing previous international literature. The paper begins with the concepts and the definitions of tax compliance and tax non-compliance followed by measure of national tax compliance in various countries such as India and Austria. This paper also discusses the various definitions of tax compliance provided by previous authors from various backgrounds and countries from 1960s. The measures that need to be taken by tax authorities and government to increase compliance also discussed in later part of this paper. although various studies have been undertaken to determine as accurately as possible the factors that impact upon tax compliance behaviour, undoubtedly, the government should consider seriously the characteristics of non compliant taxpayers, review current regulations and possibly as a result, increase audit rates and penalty rates (enforcement) as well as attempting to build good relationships with taxpayers in seeking to improve general tax compliance levels.

KW - Asia

KW - Definition and concept

KW - Europe

KW - Tax compliance

UR - http://www.scopus.com/inward/record.url?scp=84155185339&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=84155185339&partnerID=8YFLogxK

M3 - Article

VL - 5

SP - 557

EP - 563

JO - Australian Journal of Basic and Applied Sciences

JF - Australian Journal of Basic and Applied Sciences

SN - 1991-8178

IS - 11

ER -