Outsourcing Malaysia federal Tax Audit: the Stakeholders’ views

• Main Authors: Norsiah Ahmad,, Zakiah Muhammadun Mohammed,, Takiah Mohd Iskandar,, Mustafa Mohd Hanefah,, Sellywati Mohd Faizal,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2014
• Online Access: http://journalarticle.ukm.my/8366/1/7763-20192-1-SM.pdf; http://journalarticle.ukm.my/8366/; http://ejournal.ukm.my/pengurusan/index

This study investigates the feasibility of outsourcing tax audit work in Malaysian tax system to enhance administration efficiency, to curb tax evasion and abusive avoidance, and to improve revenue collection without introducing a new tax. The current tax audit, carried out by internal auditors of I...