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...

Full description

Saved in:
Bibliographic Details
Main Authors: Sapiei, Noor Sharoja, Abdullah, Mazni, Sulaiman, Noor Adwa
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
Online Access: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
Tags: Add Tag
No Tags, Be the first to tag this record!