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Tax literacy among individual taxpayers


Ismail, Hashanah and Minai, Badriyah and Muhamed, Salmah (2011) Tax literacy among individual taxpayers. Academy of Taiwan Business Management Review, 7 (3). pp. 119-125. ISSN 1813-0534


This paper reports on a survey of tax literacy level of 200 individual taxpayers. Using the Eriksen and Fallen (1996) model of knowledge index to measure the taxpayers’ tax knowledge, the study finds that gender, use of e-filing and ethnicity are factors significantly related to tax literacy.

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Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Publisher: Taiwan Institute of Business Administration
Keywords: Tax literacy; Tax compliance; Ethnicity; E-filing
Depositing User: Nabilah Mustapa
Date Deposited: 06 Aug 2015 01:37
Last Modified: 22 Sep 2015 06:53
URI: http://psasir.upm.edu.my/id/eprint/22826
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