Vol. 1, Issue 1 (2015)
The Tax Evasion and Compliance: An Exploratory Study on Malaysian Tax Payers
Author(s): Gholamreza Zandi, Faria Rabbi
Abstract: Recently a considerable research has focused on tax evasion and non-compliance issues. The purpose of this paper is discussing about tax ethics in terms of tax evasion and con-compliance issues. Many Economic researches/studies have revealed that Tax compliance is based on individual decisions on paying and evading Tax compliance. Tax avoidance is no a negligible issue for any country. Because tax is one of the important revenue earning sector for country. This paper introduces the main contributions that have attempted to explain the agreement and obvious disagreement between the evidence on the reaction of taxpayers’ attitude towards tax compliance through psychological factors. Some individual preconditions like education, gender, age religion have a relationship for avoiding the tax. The research paper tries to explain the relative importance of these factors affecting the tax payer’s intention. The higher educated citizen has higher intent to pay tax. Normally women are less interested to avoid tax. The people who are aged are more interested to pay tax though they know how to avoid this. And also the more religious are more committed to their responsibilities. The research paper helps the government to introduce new policy and regulation to grow the country’s economy.