Universiti Tunku Abdul Rahman

Investigating the effects of Tax morale on Tax compliance of Malaysian Taxpayers

Tax morale is one of the factors explaining tax compliance (Allingham and Sandmo, 1972, as cited in Feld & Torgler, 2006). Tax compliance means that individuals (households) have a certain propensity towards tax evasion or avoidance. The literature in the last couple of years has stressed that the social norm of compliance or tax morale may help to explain why people willingly conform. An increasing number of studies have therefore explored which factors shape tax morale in an attempt to gain a broader understanding of this issue.