Applying a case management system to solve timeliness problem in international exchange of tax information

The standard for international exchange of information for tax purposes developed by the Organisation for Economic Cooperation and Development (OECD) which Malaysia committed to implement in 2009 states that a request for information should be responded within 90 days from the date it is received....

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Main Author: Koisin, Esther A.P.
Format: Thesis
Language:English
English
English
Published: 2019
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Online Access:https://etd.uum.edu.my/8762/1/Deposit%20Permission_s96232.pdf
https://etd.uum.edu.my/8762/2/s96232_01.pdf
https://etd.uum.edu.my/8762/3/s96232_references.docx
https://etd.uum.edu.my/8762/
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spelling my.uum.etd.87622021-10-31T02:33:05Z https://etd.uum.edu.my/8762/ Applying a case management system to solve timeliness problem in international exchange of tax information Koisin, Esther A.P. HJ4771.6 Income Tax. Tax Returns. The standard for international exchange of information for tax purposes developed by the Organisation for Economic Cooperation and Development (OECD) which Malaysia committed to implement in 2009 states that a request for information should be responded within 90 days from the date it is received. However, based on the OECD peer review assessment in 2014, less than 40% of the requests received by Malaysia were responded within the standard time in 2010 to 2012. Similar timeliness issues also appear for 2013 to 2018. This study aims at applying a Case Management System in the administration of the tax information requests (CMS-EOI) in the Inland Revenue Board of Malaysia (IRBM) which act as the Competent Authority for Malaysia to solve the timeliness issue. This study employs the action research method via the following method: select the action, take action to determine the features of the CMS-EOI and evaluate the consequences and result of the intervention to the timeliness problem. Data collection and analysis procedure are in accordance with the pragmatic approach by employing both quantitative and qualitative methods. The results revealed that after introducing the CMSEOI, an increase in percentage of requests were responded within the stipulated timeframe. Accordingly, this study benefits the IRBM both in finding a solution to a practical problem and in making a policy decision in improving work efficiency and effectiveness in managing the international exchange of tax information. This research findings contribute to the body of knowledge in terms of the application of action research method to find effective solution to a real timeliness problem within an organisation. 2019 Thesis NonPeerReviewed text en https://etd.uum.edu.my/8762/1/Deposit%20Permission_s96232.pdf text en https://etd.uum.edu.my/8762/2/s96232_01.pdf text en https://etd.uum.edu.my/8762/3/s96232_references.docx Koisin, Esther A.P. (2019) Applying a case management system to solve timeliness problem in international exchange of tax information. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic HJ4771.6 Income Tax. Tax Returns.
spellingShingle HJ4771.6 Income Tax. Tax Returns.
Koisin, Esther A.P.
Applying a case management system to solve timeliness problem in international exchange of tax information
description The standard for international exchange of information for tax purposes developed by the Organisation for Economic Cooperation and Development (OECD) which Malaysia committed to implement in 2009 states that a request for information should be responded within 90 days from the date it is received. However, based on the OECD peer review assessment in 2014, less than 40% of the requests received by Malaysia were responded within the standard time in 2010 to 2012. Similar timeliness issues also appear for 2013 to 2018. This study aims at applying a Case Management System in the administration of the tax information requests (CMS-EOI) in the Inland Revenue Board of Malaysia (IRBM) which act as the Competent Authority for Malaysia to solve the timeliness issue. This study employs the action research method via the following method: select the action, take action to determine the features of the CMS-EOI and evaluate the consequences and result of the intervention to the timeliness problem. Data collection and analysis procedure are in accordance with the pragmatic approach by employing both quantitative and qualitative methods. The results revealed that after introducing the CMSEOI, an increase in percentage of requests were responded within the stipulated timeframe. Accordingly, this study benefits the IRBM both in finding a solution to a practical problem and in making a policy decision in improving work efficiency and effectiveness in managing the international exchange of tax information. This research findings contribute to the body of knowledge in terms of the application of action research method to find effective solution to a real timeliness problem within an organisation.
format Thesis
author Koisin, Esther A.P.
author_facet Koisin, Esther A.P.
author_sort Koisin, Esther A.P.
title Applying a case management system to solve timeliness problem in international exchange of tax information
title_short Applying a case management system to solve timeliness problem in international exchange of tax information
title_full Applying a case management system to solve timeliness problem in international exchange of tax information
title_fullStr Applying a case management system to solve timeliness problem in international exchange of tax information
title_full_unstemmed Applying a case management system to solve timeliness problem in international exchange of tax information
title_sort applying a case management system to solve timeliness problem in international exchange of tax information
publishDate 2019
url https://etd.uum.edu.my/8762/1/Deposit%20Permission_s96232.pdf
https://etd.uum.edu.my/8762/2/s96232_01.pdf
https://etd.uum.edu.my/8762/3/s96232_references.docx
https://etd.uum.edu.my/8762/
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score 13.144533