Increasing Tax Compliance Behaviour Through Accommodative Approaches and Tax Rewards

International Journal of Economics and Management Pub Date : 2023-08-31 DOI:10.47836/ijeam.17.2.05

NORUL SYUHADA ABU HASSAN, MOHD RIZAL PALIL, ROSIATI RAMLI, RUHANITA MAELAH

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Abstract

The present paper uncovers the role of tax rewards and other determinants in increasing tax compliance behaviour in Malaysia. Focus is given to the accommodative approach, a ‘softer’ approach than the deterrence approach. Seven strategies are examined: tax education, treatment by the tax authority, Special Voluntary Disclosure Programme (SVDP), which are the Inland Revenue Board Malaysia (IRBM’s) current strategies together with four forms of proposed tax rewards which are cash vouchers, lucky draw, certificate of appreciation and privilege card. From a survey of 501 respondents, the results suggest that IRBM’s two current strategies (treatment by the tax authority; SVDP) have a significant positive relationship with tax compliance behaviour. Adversely tax education is found insignificant, proposing to IRBM to amend and improve their tax education programme. In addition, this study suggested implementing tax rewards in nonmaterial form as one of the strategies since the privilege card appears to influence tax compliance behaviour positively. The findings of this study provide significant and valuable input to IRBM in evaluating current compliance strategies and the proposal of embedded tax rewards as strategies to cultivate tax compliance behaviour

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通过调节方法和税收奖励增加纳税合规行为

本论文揭示了税收奖励和其他决定因素在增加马来西亚税收合规行为的作用。重点放在调节方法上，这是一种比威慑方法更“柔和”的方法。研究了七种策略:税务教育，税务机关的待遇，特别自愿披露计划(SVDP)，这是马来西亚税务局(IRBM)目前的策略，以及四种形式的拟议税收奖励，即现金券，抽奖，赞赏证书和特权卡。从对501名受访者的调查中，结果表明，IRBM目前的两种策略(税务机关的处理;SVDP)与纳税合规行为有显著的正相关关系。发现不利的税务教育是微不足道的，建议IRBM修改和完善其税务教育计划。此外，由于特权卡似乎对纳税合规行为产生了积极的影响，本研究建议将非物质形式的税收奖励作为策略之一。本研究的结果为IRBM在评估当前的合规策略和提出嵌入式税收奖励作为培养税收合规行为的策略方面提供了重要而有价值的投入

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来源期刊

International Journal of Economics and Management Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

1.80

自引率

0.00%

发文量

期刊介绍： The journal focuses on economics and management issues. The main subjects for economics cover national macroeconomic issues, international economic issues, interactions of national and regional economies, microeconomics and macroeconomics policies. The journal also considers thought-leading substantive research in the finance discipline. The main subjects for management include management decisions, Small Medium Enterprises (SME) practices, corporate social policies, digital marketing strategies and strategic management. The journal emphasises empirical studies with practical applications; examinations of theoretical and methodological developments. The journal is committed to publishing the high quality articles from economics and management perspectives. It is a triannual journal published in April, August and December and all articles submitted are in English. IJEM follows a double-blind peer-review process, whereby authors do not know reviewers and vice versa. Peer review is fundamental to the scientific publication process and the dissemination of sound science.