Corporate tax audits: evidence from Malaysia

• Main Authors: Isa, Khadijah, Pope, Jeff
• 格式: Article
• 語言: English
• 出版: World Business Institute, Australia 2011
• 主題: HJ2240 Revenue. Taxation
• 在線閱讀: http://irep.iium.edu.my/89600/7/89600_Corporate%20tax%20audits.pdf; http://irep.iium.edu.my/89600/; http://www.wbiaus.org/grafjnew.html

Tax audit, a key feature of the self-assessment system (SAS), may have a significant deterrent effect on taxpayers. Previous studies show that the audit experience may influence taxpayers’ compliance behaviour. Though the SAS has been implemented on companies in Malaysia since 2001, information on t...