Economics, Econometrics and Finance
8 years ago

Tax evasion in Malaysia driven by high burden and government size

Causes of tax evasion and their relative contribution in Malaysia: an artificialneural network method analysis
Razieh Tabandeh, Mansor Jusoh, Nor Ghani Md Nor, Mohd Azlan Shah Zaidi

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Tax evasion in Malaysia is influenced by factors like tax burden, government size, and inflation rate, which increase tax evasion. On the other hand, taxpayer income and trade openness decrease tax evasion. Among these factors, taxpayer income has the strongest impact on tax evasion levels. This study used artificial neural networks to analyze data from 1963 to 2011 to understand the causes and relative importance of tax evasion in Malaysia.