Corporate tax audits: evidence from Malaysia
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...
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| 主要な著者: | , |
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| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
World Business Institute, Australia
2011
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| 主題: | |
| オンライン･アクセス: | http://irep.iium.edu.my/89600/7/89600_Corporate%20tax%20audits.pdf http://irep.iium.edu.my/89600/ http://www.wbiaus.org/grafjnew.html |
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