International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss


Intention of Tax Non-Compliance-Examine the Gaps
Dr Oh Teik Hai, Lim Meng See

This paper is to provide a literature review on factors that affect the intention of tax non-compliance behaviour among the sole-proprietors. The review of literature is to examine the issues involved in the area of tax non-compliances and identify the gaps on tax non-compliance behaviour.

Full Text: PDF