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Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration

Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally.The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issue...

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Main Authors: Pope, Jeff, Abdul Jabbar, Hijattulah
Format: Article
Published: Taylor & Francis Group 2008
Subjects:
HB Economic Theory
Online Access:http://repo.uum.edu.my/18270/
http://doi.org/10.5172/ser.16.1.47
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spelling my.uum.repo.182702020-11-04T04:27:14Z http://repo.uum.edu.my/18270/ Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration Pope, Jeff Abdul Jabbar, Hijattulah HB Economic Theory Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally.The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issues. Even the role of relevant authorities, particularly the Inland Revenue Board, may be considered substantially low.This paper discusses the SME tax compliance burden, relevant international and Malaysian compliance cost estimates, and challenges for Malaysian SMEs. The paper concludes by indicating the challenges facing the Malaysian government and recommending income tax simplification measures. Taylor & Francis Group 2008 Article PeerReviewed Pope, Jeff and Abdul Jabbar, Hijattulah (2008) Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration. Small Enterprise Research, 16 (1). pp. 47-60. ISSN 1321-5906 http://doi.org/10.5172/ser.16.1.47 doi:10.5172/ser.16.1.47
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
topic HB Economic Theory
spellingShingle HB Economic Theory
Pope, Jeff
Abdul Jabbar, Hijattulah
Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration
description Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally.The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issues. Even the role of relevant authorities, particularly the Inland Revenue Board, may be considered substantially low.This paper discusses the SME tax compliance burden, relevant international and Malaysian compliance cost estimates, and challenges for Malaysian SMEs. The paper concludes by indicating the challenges facing the Malaysian government and recommending income tax simplification measures.
format Article
author Pope, Jeff
Abdul Jabbar, Hijattulah
author_facet Pope, Jeff
Abdul Jabbar, Hijattulah
author_sort Pope, Jeff
title Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration
title_short Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration
title_full Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration
title_fullStr Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration
title_full_unstemmed Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration
title_sort small and medium-sized enterprises and tax compliance burden in malaysia: issues and challenges for tax administration
publisher Taylor & Francis Group
publishDate 2008
url http://repo.uum.edu.my/18270/
http://doi.org/10.5172/ser.16.1.47
_version_ 1684655789140082688
score 13.18916

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