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Geopolitics and its implications for tax administration

Al-Ttaffi, Lutfi Hassen Ali and Abdul Jabbar, Hijattulah (2016) Geopolitics and its implications for tax administration. In: International Conference on Government & Public Affairs 2016 (ICOGPA2016), October 5th - 6th, 2016, School of Government, Universiti Utara Malaysia (UUM), Sintok, Kedah, Malaysia.

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Geopolitical differences are often evident, where continuous political conflicts and instability exist, both within and among nations.Middle East is a fertile region for the existence of such conflicts, and thus the geopolitical differences exist, in some countries.However, the geopolitical differences issue is not confined to the matter itself, but the environment and mistreatment by the regimes create additional issues and challenges.According to the social influence theory, the behaviour of people is intentionally or unintentionally influenced by their surrounding environment.Therefore, the different geopolitics of people results in different attitude, and likely leads to the different behaviours among individuals.The geopolitical circumstances pose issues and challenges to government in administrating law and policy, including in the area of taxation.The government, particularly the tax administrators, need to understand the geopolitical differences in administering the tax laws and accordingly come up with a strategy that will ensure efficient collection of tax.This paper provided a brief concept of geopolitical differences and accordingly discussed key issues and challenges that are faced by the tax authority.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN: 97898344661-7-6 Organized by: School of Government, Universiti Utara Malaysia (UUM), Sintok, Kedah, Malaysia.
Uncontrolled Keywords: Geopolitical differences, tax compliance, tax authority.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: PM Dr. Hijattulah Abdul Jabbar
Date Deposited: 21 Dec 2016 01:58
Last Modified: 04 Nov 2020 04:29
URI: http://repo.uum.edu.my/id/eprint/20402

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