1 CHAPTER 1: INTRODUCTION 1.0 Chapter ... - DSpace@UM

service announcements such as, television, can bring changes and improve theperceptions of fairness of the income tax system which will ultimately improvetaxpayers’ attitudes towards compliance. The IRB of Malaysia can consider introducingitself through television and will be able to reach a wider spectrum of people.Another suggestion to IRB is to conduct a large scale survey to study perception oftaxpayers covering many determinants of tax compliance including tax fairness. Resultsfrom the study will provide indication to IRB of the perceptions of taxpayers’ inparticular and the government in general to consider changes that will further enhance thetax system in Malaysia. Singh (2003) expressed dissatisfaction that there is hardly anysystematic tax compliance research carried out by tax authorities in Asian economies.5.3 Implications Of The StudyThe government cannot discharge its responsibilities well if it does not get thecooperation of its citizen to take an active part in sharing its burden and at the same timehelping to instill equity and redistribute the wealth among the nation. In the context ofMalaysia the IRB has made it very clear in its mission that it will collect only fair andreasonable taxes that is due from the taxpayers’. Consistent with prior research ontaxpayers’ attitudes and the compliance behaviour evidence is found that fairness isrelevant and prevalent in tax compliant behaviour. As implied by Christensen, et al.(1994) the implications of these results are that tax authority or tax policy makers canchange some perceptions on tax fairness but not all. The government may collaborate84