Kassipillai, Jeyapalan and Aripin, Norhani and Amran, Noor Afza (2003) The influence of education on tax avoidance and tax evasion. eJournal of Tax Research, 1 (2). pp. 134-146. ISSN 1448-2398

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Abstract

This study evaluates the influence of education on tax compliance among undergraduate students in Malaysia.The survey considers existing literature in the field of education and ascertains whether education can influence the respondents’ compliance behaviour. The statistical findings confirm the prevalence of a relationship between education and tax compliance.This relationship is generally consistent, particularly so to the questions relating to general avoidance and personal avoidance. There is an improvement in personal tax compliance among students especially among females after one semester of pursuing a preliminary taxation course.It is suggested that universities providing courses in social science as well as business, management and accounting studies should offer the preliminary taxation course as a core subject to all their students.

Item Type:	Article
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	College of Business
Depositing User:	Dr. Norhani Aripin
Date Deposited:	15 Apr 2014 08:35
Last Modified:	15 Apr 2014 08:35
URI:	https://repo.uum.edu.my/id/eprint/10355

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