Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory

• Main Authors: Annuar, Hairul Azlan, Isa, Khadijah, Ibrahim Aramide, Salihu, Solarin, Sakiru Adebola
• Format: Article
• Language: English; English
• Published: Emerald Publishing Limited 2018
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/67694/1/IJIF-07-2017-0011.pdf; http://irep.iium.edu.my/67694/7/67694_Malaysian%20corporate%20tax%20rate%20and%20revenue_scoopus.pdf; http://irep.iium.edu.my/67694/; https://www.emeraldinsight.com/doi/full/10.1108/IJIF-07-2017-0011

Purpose – The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve. Design/methodology/approach – The paper analyses time series data for the period 199...