Tax administration system: a study on the efficiency of Malaysian indirect taxes

This study examines the capabilities of the current Malaysian indirect tax administration system as one of the fiscal infrastructures in facing the challenges of globalization and trade liberalisation.The results revealed that Malaysian Customs Department had been collecting less indirect taxes reve...

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Main Authors: Mansor, Muzainah, Tayib, Mahamad, Yusof, Rohana @ Norliza
Format: Article
Published: Inderscience Enterprises Ltd. 2005
Subjects:
Online Access:http://repo.uum.edu.my/18477/
http://doi.org/10.1504/IJAAPE.2005.007678
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spelling my.uum.repo.184772016-08-08T04:22:42Z http://repo.uum.edu.my/18477/ Tax administration system: a study on the efficiency of Malaysian indirect taxes Mansor, Muzainah Tayib, Mahamad Yusof, Rohana @ Norliza HJ Public Finance This study examines the capabilities of the current Malaysian indirect tax administration system as one of the fiscal infrastructures in facing the challenges of globalization and trade liberalisation.The results revealed that Malaysian Customs Department had been collecting less indirect taxes revenue each year as compared to the costs incurred in collecting the revenue. The ratio analysis of total arrears to total revenue collected indicated that uncollected indirect tax revenues are on the increasing trend.The finding also indicated that the tax administrative arrangements should be improved to make the system relatively more efficient and effective.The result further indicated that the perception of the employees for both departments towards their commitment is high and statically equivalent. Inderscience Enterprises Ltd. 2005 Article PeerReviewed Mansor, Muzainah and Tayib, Mahamad and Yusof, Rohana @ Norliza (2005) Tax administration system: a study on the efficiency of Malaysian indirect taxes. International Journal of Accounting, Auditing and Performance Evaluation, 2 (3). p. 321. ISSN 1740-8008 http://doi.org/10.1504/IJAAPE.2005.007678 doi:10.1504/IJAAPE.2005.007678
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
Mansor, Muzainah
Tayib, Mahamad
Yusof, Rohana @ Norliza
Tax administration system: a study on the efficiency of Malaysian indirect taxes
description This study examines the capabilities of the current Malaysian indirect tax administration system as one of the fiscal infrastructures in facing the challenges of globalization and trade liberalisation.The results revealed that Malaysian Customs Department had been collecting less indirect taxes revenue each year as compared to the costs incurred in collecting the revenue. The ratio analysis of total arrears to total revenue collected indicated that uncollected indirect tax revenues are on the increasing trend.The finding also indicated that the tax administrative arrangements should be improved to make the system relatively more efficient and effective.The result further indicated that the perception of the employees for both departments towards their commitment is high and statically equivalent.
format Article
author Mansor, Muzainah
Tayib, Mahamad
Yusof, Rohana @ Norliza
author_facet Mansor, Muzainah
Tayib, Mahamad
Yusof, Rohana @ Norliza
author_sort Mansor, Muzainah
title Tax administration system: a study on the efficiency of Malaysian indirect taxes
title_short Tax administration system: a study on the efficiency of Malaysian indirect taxes
title_full Tax administration system: a study on the efficiency of Malaysian indirect taxes
title_fullStr Tax administration system: a study on the efficiency of Malaysian indirect taxes
title_full_unstemmed Tax administration system: a study on the efficiency of Malaysian indirect taxes
title_sort tax administration system: a study on the efficiency of malaysian indirect taxes
publisher Inderscience Enterprises Ltd.
publishDate 2005
url http://repo.uum.edu.my/18477/
http://doi.org/10.1504/IJAAPE.2005.007678
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score 12.913726