Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia

• Main Authors: Mohd, Elina, Ayub, Zainal Amin, Mohd Anuar, Haslinda
• Format: Article
• Language: English
• Published: Khalsa Publications 2018
• Subjects: K Law (General)
• Online Access: https://repo.uum.edu.my/id/eprint/31098/1/JSSR%2006%2001%202018%201049-1055.pdf; https://doi.org/10.32861/jssr.spi6.1049.1055; https://repo.uum.edu.my/id/eprint/31098/; https://arpgweb.com/journal/journal/7/special_issue; https://doi.org/10.32861/jssr.spi6.1049.1055

Assessment rate is the only local tax form in Malaysia and it is a main source of income for local authorities. It is also may be considered as a potential source of income to replace grants from the Federal Government. Revenue from assessment rates is crucial for the local authorities to pay for se...