The self‐assessment system and its compliance costs
The self-assessment system has been implemented on companies since 2001 as to replace the former official assessment system.As such, procedural issues and compliance cost associated with the new assessment system are of significant interest to the taxpayers.This study was conducted in the year 2002...
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Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
MCB UP Ltd
2004
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Online Access: | http://repo.uum.edu.my/20875/1/JFRA%202%201%201%2015.pdf http://repo.uum.edu.my/20875/ http://doi.org/10.1108/19852510480000657 |
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