Corporate tax audit in Malaysia: an exploratory study using focus groups
This article aims to explore the major issues encountered by corporate tax auditors when discharging their duties under a self-assessment system (SAS). Data drawn from focus group interviews conducted in early 2009 involving 60 tax auditors from the Inland Revenue Board Malaysia (IRBM) indicated thr...
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| 主要な著者: | , |
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| フォーマット: | 論文 |
| 言語: | English English |
| 出版事項: |
Thomsons Reuters
2010
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| 主題: | |
| オンライン･アクセス: | http://irep.iium.edu.my/65566/1/Isa%20and%20Pope%20%282010%29.pdf http://irep.iium.edu.my/65566/6/89598_corporate%20tax%20audit%20in.pdf http://irep.iium.edu.my/65566/ |
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