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

for the wealthy in the western jurisdiction can also be found in Malaysiansetting and what is the influence on Tax Compliance behaviour?2) Do age, gender, educations level and employment status have impact ontax fairness and indirectly influence tax compliance?3) Following from research question 2 can there be any significant impact ontax compliance if demographic variables for age and gender arecontrolled?Research question 1 will be tested with H1. H1 stated in the alternative form.H1: There is a positive association between tax fairness and tax compliancebehaviour in MalaysiaH1 will test the dimensions identified by Gerbing (1988) and which were tested byChristensen et al (1994), Hite & Roberts (1992) and Richardson (2006) to find out thecorrelation with tax compliance in the Malaysian context.Researchers have given considerable attention to empirically test and state the existenceof an association between tax fairness and tax compliance e.g., Christensen et al. (1996)surveyed the different viewpoints of key participants in the tax system to compare theirindividual perceptions of tax fairness. Tax Fairness is a tax platform based on an idealthat aims to create a system of taxation that is fair, clear and equivalent for all taxpayers.Overall, tax fairness looks to limit the amount of tax legislation and rules that benefit onesegment of the tax-paying population over another. Many groups, politicians and9