Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system

Reforms and changes in tax laws may affect the level of complexity in the tax system and increase taxpayer compliance costs burden. In Malaysia, the introduction of Self-assessment System (SAS) imposes greater accountability in terms of computational, record keeping and filing requirements upon taxp...

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Bibliographic Details
Main Author: Sapiei, N.S.
Format: Conference or Workshop Item
Published: 2014
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