Tax systems taxpayer compliance and specific tax issues

This book has eight chapters. Each chapter discusses one topic related to taxation. The topics covered in this book are tax systems, taxpayer compliance, compliance costs, transfer pricing, accounting malpractices and tax issues, taxation of ecommerce, and electronic tax administration. These topics...

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Main Author: Mohd Hanefah, Mustafa
Format: Book
Published: Penerbit Universiti Utara Malaysia 2007
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Online Access:http://repo.uum.edu.my/1383/
http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000294096
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spelling my.uum.repo.13832010-10-24T06:09:07Z http://repo.uum.edu.my/1383/ Tax systems taxpayer compliance and specific tax issues Mohd Hanefah, Mustafa HJ Public Finance This book has eight chapters. Each chapter discusses one topic related to taxation. The topics covered in this book are tax systems, taxpayer compliance, compliance costs, transfer pricing, accounting malpractices and tax issues, taxation of ecommerce, and electronic tax administration. These topics are relevant to the advanced taxation course in the under-graduate and post-graduate programs (Masters and PhD). Each topic is discussed with relevant literature. The first three chapters touch on issues and problems related to the new tax administrative system i.e the self-assessment system, which is being implemented in developed countries including Malaysia, and is now being adopted for implementation in many developing countries worldwide. Chapters 2, 3 and 4 give an insight to issues related to tax systems, taxpayer compliance and compliance costs. The other four chapters – 5, 6, 7 and 8 discuss topics that are categorised as selected tax issues. The selected tax issues include transfer pricing, accounting malpractices and tax issues, taxation of ecommerce and electronic tax administration. These issues have not been deliberated before, and it is timely that a book of this nature is published for tax authorities, researchers, students, lecturers, authorities and practitioners. Past literature and research findings are quoted to support the discussions in each chapter. The author’s own research findings in certain topics found in this book are used to support the arguments and discussions. Penerbit Universiti Utara Malaysia 2007 Book PeerReviewed Mohd Hanefah, Mustafa (2007) Tax systems taxpayer compliance and specific tax issues. Penerbit Universiti Utara Malaysia , Sintok. ISBN 9833282962 http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000294096
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
topic HJ Public Finance
spellingShingle HJ Public Finance
Mohd Hanefah, Mustafa
Tax systems taxpayer compliance and specific tax issues
description This book has eight chapters. Each chapter discusses one topic related to taxation. The topics covered in this book are tax systems, taxpayer compliance, compliance costs, transfer pricing, accounting malpractices and tax issues, taxation of ecommerce, and electronic tax administration. These topics are relevant to the advanced taxation course in the under-graduate and post-graduate programs (Masters and PhD). Each topic is discussed with relevant literature. The first three chapters touch on issues and problems related to the new tax administrative system i.e the self-assessment system, which is being implemented in developed countries including Malaysia, and is now being adopted for implementation in many developing countries worldwide. Chapters 2, 3 and 4 give an insight to issues related to tax systems, taxpayer compliance and compliance costs. The other four chapters – 5, 6, 7 and 8 discuss topics that are categorised as selected tax issues. The selected tax issues include transfer pricing, accounting malpractices and tax issues, taxation of ecommerce and electronic tax administration. These issues have not been deliberated before, and it is timely that a book of this nature is published for tax authorities, researchers, students, lecturers, authorities and practitioners. Past literature and research findings are quoted to support the discussions in each chapter. The author’s own research findings in certain topics found in this book are used to support the arguments and discussions.
format Book
author Mohd Hanefah, Mustafa
author_facet Mohd Hanefah, Mustafa
author_sort Mohd Hanefah, Mustafa
title Tax systems taxpayer compliance and specific tax issues
title_short Tax systems taxpayer compliance and specific tax issues
title_full Tax systems taxpayer compliance and specific tax issues
title_fullStr Tax systems taxpayer compliance and specific tax issues
title_full_unstemmed Tax systems taxpayer compliance and specific tax issues
title_sort tax systems taxpayer compliance and specific tax issues
publisher Penerbit Universiti Utara Malaysia
publishDate 2007
url http://repo.uum.edu.my/1383/
http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000294096
_version_ 1644277962683449344
score 12.913726