Malaysian tax policy and corporate tax burdens : an industry analysis / Rohaya Md Noor, Nor’Azam Mastuki and Barjoyai Bardai

• Main Authors: Md Noor, Rohaya, Mastuki, Nor’Azam, Bardai, Barjoyai
• 格式: Article
• 語言: English
• 出版: Universiti Teknologi MARA, Shah Alam 2009
• 主題: Tax collection. Taxpayer compliance; Malaysia
• 在線閱讀: http://ir.uitm.edu.my/id/eprint/43475/1/43475.pdf; http://ir.uitm.edu.my/id/eprint/43475/

This study examines corporate income tax burdens, specifically known as corporate effective tax rates (ETRs) of Malaysian listed companies during the new tax regime. The Malaysian tax system had undertaken a major tax reform whereby corporate taxpayers are subject to the current year assessment and...