Towards an optimal green tax framework in Malaysia: an exploratory study / Natrah Saad, Zaimah Zainol Ariffin and Abdul Salam Mas’ud

• Main Authors: Saad, Natrah, Zainol Ariffin, Zaimah, Mas’ud, Abdul Salam
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024
• Subjects: Revenue. Taxation. Internal revenue
• Online Access: https://ir.uitm.edu.my/id/eprint/103380/1/103380.pdf; https://ir.uitm.edu.my/id/eprint/103380/

The use of tax legislations to encourage sustainability is not an uncommon exercise worldwide (such as in Europe and the US). While it can actually be implemented by providing incentives (for non-polluters) or imposing penalties (for polluters), the use of both carrot and stick approach has been cla...