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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Main Authors: Isa, Khadijah, Pope, Jeff
格式: Article
语言:English
出版: World Business Institute, Australia 2011
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在线阅读: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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