Cash economy: Tax evasion amongst SMEs in Malaysia

Tax evasion is a punishable financial crime which is particularly rampant in underground cash economies. In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia on the 2011 tax returns of SMEs, we examine the relationship between tax evasion and certain demographic...

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Bibliographic Details
Main Author: Mohamad, Azhar
Format: Conference or Workshop Item
Published: 2017
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