Risk analysis of tax consolidation application in frontier areas on government income

• Main Authors: Usman, Rien Handarwati July, Buang, Abd. Aziz
• Format: Article
• Language: English
• Published: Faculty of Management and Human Resource Development, Universiti Teknologi Malaysia 2008
• Subjects: HC Economic History and Conditions; HJ Public Finance
• Online Access: http://eprints.utm.my/id/eprint/8618/3/AbdAzizBuang2008_RiskAnalysisOfTaxConsolidation.pdf; http://eprints.utm.my/id/eprint/8618/; http://www.fppsm.utm.my/download/cat_view/13-jurnal-kemanusiaan/26-bil-11-jun-2008.html

A country needs stronger incentives to increase exploration investment in high-risk isolated frontier and deepwater areas. Tax consolidation is one of the possible incentives to raise exploration investment level in those frontier areas. Tax consolidation means that expenditures of non-producing con...