The Determinants of Malaysian Land Taxpayers’ Compliance Attitudes

Nor Aziah Abdul Manaf, John Hasseldine and Ron Hodges

Taxation from ATAX, University of New South Wales

Abstract: This article analyzes the determinants of Malaysian land taxpayers’ compliance attitudes. While income taxpayers often have the structural opportunity to underreport income/overstate deductions, it is more difficult to hide land ownership. Despite this, there are high levels of uncollected land tax revenue in Malaysia. We document the factors associated with land taxpayers’ compliance attitudes and our results should be useful to policy makers in Malaysia and elsewhere, as we find that independent variables significant in prior income tax compliance research also extend to the field of property and land tax compliance.

Keywords: malaysia; tax; compliance; land (search for similar items in EconPapers)
Pages: 16 pages
Date: 2006-01-10
New Economics Papers: this item is included in nep-pbe and nep-sea
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