Cash economy: Tax evasion amongst SMEs in Malaysia

• 主要作者: Mohamad, Azhar
• 格式: Conference or Workshop Item
• 語言: English
• 出版: 2017
• 主題: HJ Public Finance; HJ2240 Revenue. Taxation
• 在線閱讀: http://irep.iium.edu.my/56622/8/56622.pdf; http://irep.iium.edu.my/56622/

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...