Empowering and Sustaining Government Tax Revenue through Tax Information on Social Media in Malaysia
Year: 2024
Type: article
Abstract: Sustainable government tax revenue plays a significant role in many developing countries, especially in the current economicsituation. In today’s digital age, people increasingly turn to social networks for information and assistance, leading to essentialconsiderations about how these platforms may influence behaviour. This study aims to create a conceptual framework for theeffect of tax information on social media towards tax revenue in Malaysia. Three constructs of tax information via socialmedia were considered: Tax Information Availability (TIA), Tax Informational Quality (TIQ) and Tax InformationalInfluence (TII). The proposed framework may aid future research by offering a systematic means of evaluating taxinformation on social media as a determinant of influencing tax revenue. The framework may also provide measures to sustaingovernment revenue and determine how tax authorities can design targeted social media outreach programs to bettercomprehend taxpayer compliance behaviour. This study offers an appropriate mechanism of social media variables as a factorof tax revenue for further analysis and discussion.
Institution: Universiti of Malaysia Sabah
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4413961919