Awang, Norasmila; Amran, Azlan - In: Ethics, governance and corporate crime : challenges and …, (pp. 105-113). 2014
Purpose Tax compliance involves complying with the tax rules and regulation, which encompasses the filing, reporting and payment of tax. The two aspects of tax non-compliance are tax evasion and tax avoidance. While the ethicality of tax evasion as an illegal act of reducing tax is clear, the...