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The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax evasion cases. The purposes of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the self-assessment system in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion.

Data were collected from 400 taxpayers through a questionnaire and analysed.

From the analysis, it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia.

The findings of this study would be useful for the government to further improve the present tax system to increase voluntary tax compliance.

The growing importance of entrepreneurship is the result of a global awareness of increasing competitiveness in the business environment. In Singapore, the SME Master Plan (1989) emphasises entrepreneurship as “a key component of the strategy to develop Singapore into a major node in global business and a total business centre.” Much has been reported in the press about entrepreneurship. The article “So You Think We've Arrived?” (Straits Times, 3 Jan 1993) says it all. In the past, Singapore had the temporary sensation of plenty and peace. Singapore industrialised and attracted multinational corporations (MNCs) to leap‐frog the region. This has enabled Singapore to grow at a phenomenal rate. Now, the region has awakened. Our neighbours have learned and are now more competitive to demand a share of the market. The challenge for tomorrow is a more competitive business environment. Our Senior Minister, Mr Lee Kuan Yew, has emphasised that about 15 to 20 percent of Singapore's better graduates must venture abroad if Singapore is to become a developed country (Straits Times, 23 Apr. 1993). Thus, the emerging need for an entrepreneurial spirit has begun and is more real now than ever.