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The Influence of Education on Tax Avoidance and Tax Evasion

eJournal of Tax Research, Vol. 1, No. 2

Posted: 7 Jan 2005  

Jeyapalan Kasipillai

Universiti Utara Malaysia - School of Accountancy

Norhani Aripin

Universiti Utara Malaysia - School of Accountancy

Noor Afza Amran

Universiti Utara Malaysia - School of Accountancy

Abstract

This study evaluates the influence of education on tax compliance among undergraduate students in Malaysia. The survey considers existing literature in the field of education and ascertains whether education can influence the respondents' compliance behaviour. The statistical findings confirm the prevalence of a relationship between education and tax compliance. This relationship is generally consistent, particularly so to the questions relating to general avoidance and personal avoidance. There is an improvement in personal tax compliance among students especially among females after one semester of pursuing a preliminary taxation course. It is suggested that universities providing courses in social science as well as business, management and accounting studies should offer the preliminary taxation course as a core subject to all their students.

Keywords: Tax avoidance, education, tax compliance, Malaysia

JEL Classification: H21, H24

Suggested Citation

Kasipillai, Jeyapalan and Aripin, Norhani and Amran, Noor Afza, The Influence of Education on Tax Avoidance and Tax Evasion. eJournal of Tax Research, Vol. 1, No. 2. Available at SSRN: https://ssrn.com/abstract=643962

Jeyapalan Kasipillai (Contact Author)

Universiti Utara Malaysia - School of Accountancy ( email )

Sintok, Kedah Darul Aman 06010
Malaysia

Norhani Aripin

Universiti Utara Malaysia - School of Accountancy ( email )

Sintok, Kedah Darul Aman 06010
Malaysia

Noor Afza Amran

Universiti Utara Malaysia - School of Accountancy ( email )

Sintok, Kedah Darul Aman 06010
Malaysia

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