Hallmarks of tax avoidance and tax evasion: a Malaysian perspective / Ahmad Syaiful Razli

Tax is one important element in the Government of Malaysia's revenue. Each year, tax contributes to almost 80% of the Malaysian government's revenue. In order to have an efficient tax collection, the authorities need to ensure an acceptable level of tax compliance among the taxpayers. When discussing about tax compliance, noncompliance is an inevitable aspect. Compliance relates to the behavior of taxpayers, structure of the legal system that comprises of tax elements, the economic situation of the country and government policy on taxation. Taxpayers might put efforts to mitigate the risk or burden to pay taxes. Therefore, they might use legal and illegal ways to achieve their goal. Legal methods in reducing the amount of tax is called tax avoidance while tax evasion is illegal mean to avoid paying taxes

Social classes of intelligence, economic growth and technological achievement: robust regression and outlier detection

A previous study has shown that the intellectual class, which is represented by the 95th percentile intelligence quotient (IQ) at a normal distribution, displayed the strongest impact upon economic growth. Meanwhile, those with average ability (50th percentile IQ) exhibited the second strongest impact, and followed by the non-intellectual class (5th percentile IQ). In addition, the researchers discovered that only the intellectual class was significant for technological progress. As such, this article re-analysed the dataset employed in prior study via robust regression. As a result, after eliminating several outliers, the levels of IQ for the intellectual class and the average ability group displayed equal impacts on economic growth, and the impacts were larger than that of non-intellectual. Furthermore, the IQ of the average ability group was significant for technological achievement, although not as strong as the intellectual class. Besides, the number of professional researchers employed in the research and development (R&D) sector did not reflect similar paramount effects as the impact of the average ability IQ in generating technological development. Thus, based on the conclusions drawn, this study suggests that the R&D sector should employ professionals who possess not only high academic qualifications, but also exceptional levels of cognitive skills, especially to spark new innovations

The development model of performance appraisal satisfaction in relation to organizational justice: evidences from public higher educational institution

Performance appraisal (PA) plays a vital role in the development and evaluation process of all employees. Thus, the satisfaction of employees towards PA implementation is essential to be explored.Given that, the components of PA satisfaction model may become salient to be investigated.Hence, this study aims to investigate the effects of employee’s perceptions of organizational justice (OJ) on PA satisfaction. The effects of four dimensions of OJ on PA satisfaction have been examined.The differences in perceived OJ and PA satisfaction between the academic and non-academic staff have been revealed. This study utilized the survey (questionnaire) method.Data were gathered from 340 respondents (academic and non-academic staff) from one of the public higher educational institution in Malaysia.Results presented a significant difference in PA satisfaction between the academic and non-academics staff.However, no significant difference in perceived OJ existed between the two categories of staff.There was a strong correlation between overall justice and PA satisfaction (r=.832, p=.000).In detail, distributed justice (r=.628, p=.000), and procedural justice (r=.728, p=.000) were positively and significantly correlated with PA satisfaction.Also, interpersonal justice (r=.793, p=.000), and informational justice (r=.790, p=.000) were positively and significantly correlated with PA satifaction. Therefore, all justice dimensions including distributive, procedural, interpersonal and informational justice should be well-enforced in the public higher educational institution. Theoretical and practical implications of the results are discussed

Intellectual giftedness for leadership: how robust is the crime reducing effect of intellectual class?

This paper aims to reassess Burhan et al.'s (2014) findings on the crime-reducing impact of intelligence at a cross-country level. The cognitive level of the intellectual group, defined as those with IQ at the 95th percentile of the normal distribution, was found to have a stronger impact in terms of crime rate reduction than the average level (50th percentile). This was demonstrated using ordinary least squares (OLS). The cognitive level of the non-intellectual class (5 th percentile IQ) was found to be least important in reducing crime. However, in their study, many independent variables were stated as not significantly related to the crime rates, which contradicts other literature. The question arises whether the presence of serious outliers in the samples causes the inconsistent findings. In this study, we analyzed the impact of IQ classes on the rates of eight different types of crime, namely homicide, rape, kidnapping, robbery, assault, burglary, property crimes, and vehicle theft. In addition to OLS we use Tukey's Bisquare robust M-estimator, which mitigates the effects of outliers in the samples. We conclude that those from the intellectual class play a more significant role than people of average ability and those of the non-intellectual class in reducing crime rates. Thus, educational policies for the gifted are recommended in order for them to become active participants in the future transformation of their societies, enhancing the functionality and quality of institutions and thereby reducing crime

The higher intelligence of the 'creative minority' provides the infrastructure for entrepreneurial innovation

Does the intelligence quotient (IQ) in a nation regulate the ease of doing business? Based on the normal distribution of IQ scores within a nation, the population was classified into three groups, specifically intellectual class, average ability, and non-intellectual class, which were represented by the 95th, 50th, and the 5th percentiles of IQ level respectively. Using a robust regression method, the impact of each IQ class on the ease of doing business (EDB) index was examined. The sub-indicators of the ten business regulatory environment across 71 countries were studied. In this study, the effect of IQ was controlled for the levels of economic freedom, GDP per capita, freedom of corruption, and tertiary education. Results revealed strong evidence that the IQ of the intellectual class had contributed most to the enhancement of the regulatory environment, which is supportive for entrepreneurship. This result was consistent with the term ‘creative minority’ coined by the prominent historian Arnold Toynbee. It was concluded that the IQ of the people from the intellectual class is the most significant factor for creating a business regulatory environment that eases the entrepreneurs. This occurs through their competent and virtuous leadership that enhances the quality and efficiency of institutions across countries

The Bell Curve of Intelligence, Economic Growth and Technological Achievement: How Robust is the Cross-Country Evidence?

Intelligence quotient (IQ) scores are normally distributed within a nation’s population. In a cross-country regression, Burhan et al. (2014, Intelligence, 46, 1–8) had statistically proven that intellectual class represented by the 95th percentile IQ had contributed most to economic growth. Those with average ability (50th percentile IQ) contributed second most, followed by the non-intellectual class (5th percentile IQ). Also, the researchers found that only the intellectual class was significant for technological progress. This paper reanalyzed their dataset using robust regressions. After eliminating some outliers, the IQs of the intellectual class and average ability group were found to have equal impacts on economic growth, and the impacts were larger than that of non-intellectual’s. Furthermore, the IQ of the average ability group was significant on technological achievement although not as strong as the intellectual class. Nevertheless, the number of professional researchers employed in research and development (R&D) sector did not give the same paramount effects as the impact of the average ability IQ in generating technological progress. Based on the conclusions drawn, it will be better for R&D sectors to employ professionals who possess not only high academic qualifications, but also exceptional levels of cognitive skills to develop new innovations

Intellectual Giftedness for Leadership: How Robust is the Crime Reducing Effect of Intellectual Class?

This paper aims to reassess Burhan et al.’s (2014, Intelligence, 47, 12–22) findings on the impact of intelligence (IQ) on the crime rates at a cross-country level. People who belong to the intellectual group, characterized by IQ at the 95th percentile of a normal distribution were found to have a tremendous impact in terms of crime rate reduction, compared to those with average ability (50th percentile IQ). This was proven using the ordinary least squares (OLS). Other than that, people of non-intellectual class (5th percentile IQ) were found to be least important in reducing crime. However, in their study, many independent variables were stated as not significantly related to the crime rates, which contradicts with other literature. It is questionable if the presence of serious outliers in the samples causes the objectionable finding. In this study, we analyzed the impact of IQ classes on the rate of eight different types of crimes, namely homicide, rape, kidnapping, robbery, assault, burglary, property crimes, and vehicle theft. Analysis was carried out using the Tukey’s Bisquare robust M-estimator that mitigates the effects of outliers in the samples. In conclusion, we have proved that those from the intellectual class have more significant role than people of average ability and non-intellectual class in reducing the crime rates. Thus, educational policies for the gifted are recommended in order for them to become active participants of the future transformation of their societies, by enhancing functionality and quality of the institutions across nations, and thereby, reducing crimes

Intelligence and the Ease of Doing Business: Does Intellectual Class Facilitate Leadership and Entrepreneurship?

Does the intelligence quotient (IQ) in a nation regulate the ease of doing business in the society? Based on the normal distribution of IQ scores within a nation, the population was classified into three groups, specifically intellectual class, average ability, and non-intellectual class, which were represented by the 95th, 50th, and the 5th percentiles of IQ level respectively. Using a robust regression method with Huber’s weight function, the impact of each IQ class on the ease of doing business (EDB) index was examined. The sub-indicators of the ten business regulatory environment across 71 countries were studied. In this study, the effect of IQ was controlled for the levels of economic freedom, GDP per capita, freedom of corruption, and tertiary education. Results revealed strong evidence that the IQ of the intellectual class had contributed most to the enhancement of the regulatory environment, which is supportive for entrepreneurship. This result was consistent with the term ‘creative minority’ coined by the prominent historian Arnold Toynbee. It was concluded that the IQ of the people from the intellectual class is the most significant factor for creating a business regulatory environment that favours and eases the new and experienced entrepreneurs. This occurs through their competent and virtuous leadership that enhances the quality and efficiency of institutions across countries

The Bell Curve of Intelligence, Economic Growth and Technological Achievement: How Robust is the Cross-Country Evidence?

Intelligence quotient (IQ) scores are normally distributed within a nation’s population. In a cross-country regression, Burhan et al. (2014, Intelligence, 46, 1–8) had statistically proven that intellectual class represented by the 95th percentile IQ had contributed most to economic growth. Those with average ability (50th percentile IQ) contributed second most, followed by the non-intellectual class (5th percentile IQ). Also, the researchers found that only the intellectual class was significant for technological progress. This paper reanalyzed their dataset using robust regressions. After eliminating some outliers, the IQs of the intellectual class and average ability group were found to have equal impacts on economic growth, and the impacts were larger than that of non-intellectual’s. Furthermore, the IQ of the average ability group was significant on technological achievement although not as strong as the intellectual class. Nevertheless, the number of professional researchers employed in research and development (R&D) sector did not give the same paramount effects as the impact of the average ability IQ in generating technological progress. Based on the conclusions drawn, it will be better for R&D sectors to employ professionals who possess not only high academic qualifications, but also exceptional levels of cognitive skills to develop new innovations