Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions

This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see whether the Malaysian indirect tax system has...

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Bibliographic Details
Main Authors: Mansor, Muzainah, Tayib, Mahamad, Yusof, Rohana @ Norliza
Format: Article
Published: Universiti Utara Malaysia 2005
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