Tax knowledge and tax compliance determinants in self assessment

and to speed up tax collections that ease government cash flow. A number of
strategies to achieve effective SAS have been discussed: instilling public awareness in
current tax laws, emphasising fines and penalties, increasing tax audits, and education
programmes for school children (i.e. in the US) are among popular and effective ways
used to maximise the effectiveness of SAS regimes. Central issues such as tax
education and tax knowledge, the simplicity of the system, use tax audits and role for
fines and penalties are among the main issues (other than compliance) that need to be
resolved to achieve effective SAS operation. In addition, in keeping with current
development in technology, there is a general move towards electronic filing as part
of SAS in these countries. The next Chapter (3) discusses how SAS is implemented in
Malaysia in detail as the core case used in subsequent chapters to explore particular
research questions and provides comparisons among countries also illustrated at the
end of the chapter.
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