Tax arrears amongst individual income taxpayers in Malaysia

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, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of...

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Bibliographic Details
Main Authors: Mohamad, Azhar, Radzuan, Neazlin, Hamid, Zarinah
Format: Article
Published: Emerald 2017
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