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

• Main Authors: Mansor, Muzainah, Tayib, Mahamad, Yusof, Rohana @ Norliza
• 格式: Article
• 出版: Inderscience Enterprises Ltd. 2005
• 主題: HJ Public Finance
• 在線閱讀: http://repo.uum.edu.my/18477/; http://doi.org/10.1504/IJAAPE.2005.007678

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...