Tax professionals’ perceptions toward tax authority: Ways to strengthen the Malaysian tax administrative system
This article examines tax professionals’ perceptions toward services provided by the tax authority, i.e. Inland Revenue Board Malaysia (IRBM).Using a survey questionnaire, the views of the tax professionals on twelve aspects of the IRBM services were analysed. E-filing system is perceived to be the...
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College of Law, Government and International Studies, Universiti Utara Malaysia