Regressivity of the corporate taxpayers’ compliance costs

• المؤلفون الرئيسيون: Sapiei, Noor Sharoja, Abdullah, Mazni, Sulaiman, Noor Adwa
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: Elsevier Ltd. 2014
• الموضوعات: HD28 Management. Industrial Management; HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/13351/1/4.pdf; http://repo.uum.edu.my/13351/; http://dx.doi.org/10.1016/j.sbspro.2014.11.046

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...