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Taxation research has received considerable attention from many scholars, practitioners and policymakers across the globe. Many scholars have also conducted research on taxation in the Malaysian context. However, papers that track the trends of such research are scanty in the existing literature. The aim of this study is to review the trend and frequencies of published literature on taxation in Malaysia based on the Scopus database using the search term “Malaysia and tax”. The design of the study is bibliometric analysis. As of 23rd September 2020, a total of 88 documents were retrieved and analysed using Excel, Hazing’s Publish or Perish and VOSviewer software. Based on the standard bibliometric indicators, this paper reports the research papers and source types, years and language of publications, subject area, most active institutions, most active sources’ titles, keywords, authorship, abstract, title analysis and citation analysis. Findings revealed that there is an increase in growth rate of literature on studies related to taxation in the Malaysian context from 1977 to 2020 published in the Scopos database. The publications reached an all-time peak in 2016 to 2017 but significantly dropped in 2018 and 2019 based on the data retrieved from the Scopus database. The findings further show that Universiti Teknologi MARA is the most influential institution with 18.18% of the total documents retrieved, followed by Universiti Utara Malaysia with 9.1% respectively. Additional findings of the study show that Advance Science Letters is the highest source title with 14.71% of the published documents. The finding also indicates that Adhikari, Derashid and Zhang (2006) are the most influential authors with 187 citations as at 23rd September 2020. The research is limited to the literature's published in Scopus database, other database were not covered in this study. Malaysian policymakers should provide more research grants to tax practitioners and academicians to increase t

Low tax compliance as a result of tax evasion is gradually increasing in Nigerian oil and gas sector. In addressing this concern, this study proposed a framework to investigate the extent of tax evasion amongst oil and gas companies in Nigeria. The proposed framework is based on economic deterrence theory. This study extends the current body of knowledge in taxation field by expanding economic deterrence theory with the meditating effect of tax knowledge. Also, the study would be useful in guiding stakeholders and policymakers in developing nations on the way to curb the menace of tax evasion. If validated, the framework would provide more meaningful insight on the level of tax evasion in Nigerian oil and gas sector. Nigerian policymakers would benefit immensely from the study if finally conducted as it would help the government to reduce the level of tax evasion, thereby increasing the government revenue. The proposed framework will be empirically examined via collection and analysis of the relevant data.

Inefficient tax system causes the government to lose a huge amount of revenue. Tax administrators are primarily responsible for collecting taxes due from taxpayers following the relevant tax laws and regulation in a way that instills confidence on taxpayers through efficient tax administration. This paper aims at validating relevant and reliable measurement scale for assessing the effectiveness of tax administration efficiency in dealing with oil and gas companies operating in the Nigerian oil sector. Hence, an adapted questionnaire comprising four items was administered on 300 local and multinational oil and gas companies in Nigeria. All the items were subjected to evaluations and validations by eight experts’ reviewers with cognate experience in oil and gas activities. Evaluation of reliability and validity of the measures of tax administration efficiency was performed through Confirmatory Factor Analysis (CFA) using SPSS version 25 and Smart PLS version 3.8. The results provide evidence that the proposed tax administration efficiency scale attained reliability and validity criteria. Consequently, Policymakers, practitioners and researchers can adapt this scale to assess the effectiveness of tax administration efficiency by companies in different jurisdictions across the globe. This study expands existing literature and contributes new ideas to the subject area. By implication, the validated scale will assist oil and gas producing countries to come up with policies that ensures efficiency in tax administration and increase government revenues.

Inefficient tax system causes the government to lose a huge amount of revenue. Tax administrators are primarily responsible for collecting taxes due from taxpayers following the relevant tax laws and regulation in a way that instils confidence on taxpayers through efficient tax administration. This paper aims at validating relevant and reliable measurement scale for assessing the effectiveness of tax administration efficiency in dealing with oil and gas companies operating in the Nigerian oil sector. Hence, an adapted questionnaire comprising four items was administered on 300 local and multinational oil and gas companies in Nigeria. All the items were subjected to evaluations and validations by eight experts’ reviewers with cognate experience in oil and gas activities. Evaluation of reliability and validity of the measures of tax administration efficiency was performed through Confirmatory Factor Analysis (CFA) using SPSS version 25 and Smart PLS version 3.8. The results provide evidence that the proposed tax administration efficiency scale attained reliability and validity criteria. Consequently, Policymakers, practitioners and researchers can adapt this scale to assess the effectiveness of tax administration efficiency by companies in different jurisdictions across the globe. This study expands existing literature and contributes new ideas to the subject area. By implication, the validated scale will assist oil and gas producing countries to come up with policies that ensures efficiency in tax administration and increase government revenues.

Fairness perception in Nigeria has been a subject of concern. Further, the study examined the moderating role of trust in explaining voluntary tax compliance in Nigeria. For that purpose, a cross-sectional study was conducted. 249 questionnaires were collected from the 450 questionnaires issued to the owners of micro-enterprises in Jigawa State Nigeria. The data was analyzed using SPSS and PLS to answer the research questions. The Partial Least Square (PLS) path modeling was used in examining the relationship between fairness perceptions and voluntary tax compliance, trust and voluntary tax compliance and the moderating role of trust between fairness perception and voluntary tax compliance. Moreover, the results reveal that fairness perceptions have a positive and significant relationship on voluntary tax compliance and trust in authority has significant and positive relationships with voluntary tax compliance. Additionally, trust moderates the relationship between fairness perceptions and voluntary tax compliance. The study has the potential highlight to the Nigerian government on the way to improve voluntary tax compliance among citizens. The study also contributes to the paucity of accounting literature on taxation in Nigeria and also contribute to the existing body of accounting literature as a whole.

The paper presents a theoretical framework on the moderating effect of trust in authority on the relationship between tax rates, penalty, detection probability, cost of compliance, royalty rates, environmental regulations, and petroleum profit tax compliance. The objective of the proposed framework is to expand the Allingham and Sandmo (1972) model of tax compliance by adding two more predictor variables relevant to the oil and gas industry (royalty rates and environmental regulations), and moderating variable (trust) to better explain the relationship. Allingham and Sandmo (1972) model received a lot of criticisms for not considering other non-human factors that can help in determining taxpayers’ compliance behavior, hence the expansion of the model to include new variables, purely non-human factors which are relevant to the industry in question. A thorough search of the following databases: Scopus database, Web of Science, Emerald, Google Scholar, among others was conducted to come up with the relevant and related literature on the subject matter. Providing empirical evidence through validation of this framework would have important implications for policymakers in host oil and gas producing countries, oil and gas operators, the deterrence theory as well as future research.