Malaysian tax policy and corporate tax burdens : an industry analysis / Rohaya Md Noor, Nor’Azam Mastuki and Barjoyai Bardai
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...
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格式: | Article |
语言: | English |
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Universiti Teknologi MARA, Shah Alam
2009
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在线阅读: | http://ir.uitm.edu.my/id/eprint/43475/1/43475.pdf http://ir.uitm.edu.my/id/eprint/43475/ |
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