Cash economy: tax evasion among SMEs in Malaysia

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...

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Bibliographic Details
Main Authors: Mohamad, Azhar, Zakaria, Mohd Hasrol, Hamid, Zarinah
Format: Article
Published: Emerald Group Publishing Ltd. 2016
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