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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| Main Authors: | , , |
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| 格式: | Conference or Workshop Item |
| 語言: | English |
| 出版: |
Elsevier Ltd.
2014
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| 主題: | |
| 在線閱讀: | 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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