The positive effect of Malaysia government corporate tax reduction initiative on public listed companies’ revenue: a longitudinal study

• 主要な著者: Annuar, Hairul Azlan, Isa, Khadijah, Hamdan, Hamdino, Salihu, Ibrahim Aramide, Solarin, Sakiru Adebola
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: Kolej Universiti Islam Selangor (KUIS) 2017
• 主題: HJ2240 Revenue. Taxation
• オンライン･アクセス: http://irep.iium.edu.my/60831/1/Corporate%20Tax%20Ibn%20Khaldun.pdf; http://irep.iium.edu.my/60831/

The policy of gradual reduction in the corporate tax rate in Malaysia, which commenced since 1988 and continued till today, has become a cause for concern, as the benefits of such reduction have not been established at least empirically. The present study thus investigates the impact of the reductio...