Enforcement on land tax arrears in Malaysia: a framework based on National Land Code 1965
Tax enforcement is needed in the form of negative incentives such as sanctions, penalties, and property forfeiture to deter non-compliance on the property tax payment conduct by the taxpayers. To implement such legal actions and proceedings effectively, it is crucial for the tax authority to have a...
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| Main Authors: | , , |
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| Format: | Article |
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Ascociacion Internacional de Economia Aplicada
2021
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| Subjects: | |
| Online Access: | http://eprints.utm.my/id/eprint/94538/ http://dx.doi.org/10.25115/eea.v39i10.5359 |
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