Regressivity of the corporate taxpayers’ compliance costs

This study evaluates the regressivity of taxpayers’ compliance costs with the corporate income tax reporting requirements.Compliance costs as a percentage of sales turnovers, ranged from 0.057% of the smallest company to 0.001% of the largest company. Larger companies were generally found to have gr...

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Bibliographic Details
Main Authors: Sapiei, Noor Sharoja, Abdullah, Mazni, Sulaiman, Noor Adwa
Format: Conference or Workshop Item
Published: Elsevier Ltd. 2014
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