This paper discusses the factors that affect the acceptance of the e-filing system by Malaysian taxpayers. By understanding these factors, knowledge on taxpayers’ decision making is enhanced and will improve the e-filing system in Malaysia. A new construct, perceived risk, was added into the Technology Acceptance Model (TAM). Based on the data collected from 166 respondents, the results showed ...

Tax evasion has always been an important topic to tax theory researchers and the department of government. However, existing research results are confined to the unilateral action of taxpayers, neglect the interaction between the tax declaration and taxation inspection. This paper, from an optimal tax administration perspective, builds a general equilibrium model, in which, taxation inspection ...

the taxpayers’ rights must be considered the most important portion of tax laws by tax organization subject to all broad powers and authorities; the thing that has been widely noted in our modern world taking the human and citizenship rights into special consideration by taxation system of developed countries. they also applied various methods to illustrate and execute them in their tax laws. i...

This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance. The norm strength, depending on the share of evaders in the society, is endogenously derived. Taxpayers act conditionally cooperative, as their evasion decision depends on the other agents’ compliance. We characterize an equilibrium whic...

We consider a model of tax compliance, in which the IRS (Internal Revenue Service) services as well as audits taxpayers as in the real world. Taxpayers are uncertain about whether their incomes are eligible for deduction or exemption and may seek advice from the IRS’s provided taxpayer service to mitigate the uncertainty. It is shown that: (i) depending on the size of taxpayer service, taxpayer...

We consider the retirement planning question a single taxpayer or couple faces when determining an amount to save for retirement and the type of retirement account in which to allocate the assets. Additionally, taxpayers can choose to convert savings from one account type, such as a traditional individual retirement arrangement (IRA), into another, such as a Roth IRA; all such choices have both...