Tax knowledge and tax compliance determinants in self assessment

2.3.1 Tax education and tax knowledge 40
2.3.2 Simplicity of the system 43
2.3.3 Tax audits and audit probability 45
2.3.4 Fine and penalties 47
2.4 HOW SELF ASSESSMENT IS OPERATED IN DIFFERENT COUNTRIES
2.4.1 Developed countries
a) United States 49
b) United Kingdom 56
c) Japan 67
d) The Organisation for Economic Co-operation
and Development (OECD) Countries as a Group
2.4.2 Developing countries
74
a) Cambodia 83
b) Sri Lanka 89
c) Malaysia 95
2.5 SELF ASSESSMENT SYSTEMS – AN INTERNATIONAL
COMPARISON 97
2.5.1 General tax administration 97
2.5.2 Registered taxpayers 100
2.5.3 Unpaid taxes 101
2.5.4 Efficiency and administrative costs 102
2.5.5 Measures to promote compliance 104
2.5.5.1 Enforcement and penalties 104
2.5.5.2 Tax audits 107
2.5.5.3 Electronic filing 109
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