Land-based tax capacity and tax effort of the State Governments in Peninsular Malaysia: a Representative Revenue System (RRS) approach

• 主要作者: Ahmad Zafarullah Abdul Jalil,
• 格式: Article
• 語言: English
• 出版: Journal of Faculty of Social Sciences and Humanities. Universiti Kebangsaan Malaysia 2011
• 在線閱讀: http://journalarticle.ukm.my/2659/1/zafarullah011.pdf; http://journalarticle.ukm.my/2659/; http://www.ukm.my/e-bangi

The Auditor General Report 2004 revealed that seven out of 13 states in Malaysia are facing dire financial difficulties to the extent of being qualified as at the verge of bankruptcy. One of the solutions proposed would be to devolve more tax responsibilities to the state governments. However, som...