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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主要作者: Mohamad, Azhar
格式: Conference or Workshop Item
语言:English
出版: 2017
主题:
在线阅读:http://irep.iium.edu.my/56622/8/56622.pdf
http://irep.iium.edu.my/56622/
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