Cash economy: tax evasion among SMEs in Malaysia

• 主要な著者: Mohamad, Azhar, Zakaria, Mohd Hasrol, Hamid, Zarinah
• フォーマット: 論文
• 言語: English; English
• 出版事項: Emerald Group Publishing Ltd. 2016
• 主題: HB522 Income. Factor shares.Interest.Profit.Entrepreneurship; HJ2240 Revenue. Taxation
• オンライン･アクセス: http://irep.iium.edu.my/55059/1/Cash%20economy_%20tax%20evasion%20amongst%20SMEs%20in%20Malaysia.pdf; http://irep.iium.edu.my/55059/7/55059_Cash%20economy_SCOPUS.pdf; http://irep.iium.edu.my/55059/; http://www.emeraldinsight.com/journal/jfc

Purpose – The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach – In this study, usin...