Corporate tax burden and financial attributes of fraud firms and non-fraud firms / Ainon Mardia Mohamed Yusof, Rohaya Md Noor and Mohamad Ridhuan Mat Dangi

• Main Authors: Mohamed Yusof, Ainon Mardia, Md Noor, Rohaya, Mat Dangi, Mohamad Ridhuan
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Pahang 2014
• Subjects: Tariff. Free trade. Protectionism; Tax assessment; Tax collection. Taxpayer compliance; Tax incidence. Tax shifting. Tax equity. Tax planning
• Online Access: http://ir.uitm.edu.my/id/eprint/29471/1/29471.pdf; http://ir.uitm.edu.my/id/eprint/29471/

The goal of this study was to examine corporate tax burdens and the financial attributes of fraud firms (FF) and non-fraud firms (NFF) in Malaysia. This study used the company’s effective tax rate (ETR) to determine the level of corporate tax burden. The sample of fraud firms was obtained from the E...