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...

詳細記述

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書誌詳細
主要な著者: Sapiei, Noor Sharoja, Abdullah, Mazni, Sulaiman, Noor Adwa
フォーマット: Conference or Workshop Item
言語:English
出版事項: Elsevier Ltd. 2014
主題:
オンライン・アクセス: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
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