Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia
Aggressive tax planning (ATP) might be the hidden agenda between tax avoidance and tax evasion. Tax evasion is not a victimless crime as it affects the tax collection and contributes to tax loss, which in turn affects social and economic equity. It was reported that few affected countries have respo...
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| フォーマット: | 学位論文 |
| 言語: | English English English |
| 出版事項: |
2020
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| オンライン･アクセス: | https://etd.uum.edu.my/9748/1/s825137_01.pdf https://etd.uum.edu.my/9748/2/s825137_02.pdf https://etd.uum.edu.my/9748/3/s825137_references.docx https://etd.uum.edu.my/9748/ |
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