Loo, Choo Hong (2015) Investigation into what the Malaysian public wants from environment protection tax laws in Malaysia. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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Abstract

This study looks at one of the many tools to promote environmental sustainability, namely environmental taxation.This research identifies the gaps between current Malaysian tax laws and practices in the countries reviewed, as well as the desires of Malaysian taxpayers which are not practiced in other countries.A mixedmethod approach was used in this study.In the qualitative method focus groups and interviews involving 30 experts from various disciplines thoroughly explored what taxpayers want from environmental taxation laws.The quantitative approach entailed emailing a set of questionnaires to more than 700 respondents.The researcher developed and tested the environmental taxation acceptance model and its variables.In the model, the taxpayer engages in voluntary compliance, forced compliance or non-compliance with environmental tax laws. Environmental taxation does play a role in encouraging good environmental behaviour; however, it only performing a supporting role in encouraging environmental preservation.Public education about good environmental behaviour, enforcement of environmental laws and supporting services should be practised along with environmental taxation laws.The Life of Pi Theorem is introduced.The theorem proposes that environmental taxation (or any other eco-friendly policy) will never restore nature to its original glory.From time to time, man will sin against nature by destroying it, but he could not complete the total destruction of nature.Environmental taxes are tools man uses to atone for his sins against nature.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords:	Environmental policy, Taxation policies, Environmentalism, Malaysian government policies, philosophy.
Subjects:	G Geography. Anthropology. Recreation > GE Environmental Sciences H Social Sciences > HJ Public Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	14 Mar 2016 01:14
Last Modified:	14 Apr 2016 06:32
URI:	https://repo.uum.edu.my/id/eprint/17576

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