The effects of the self-assessment system on the tax compliance costs of small and medium enterprises in Malaysia

• المؤلفون الرئيسيون: Abdul Jabbar, Hijattulah, Pope, Jeff
• التنسيق: مقال
• اللغة: English
• منشور في: Australian Tax Research Foundation 2008
• الموضوعات: HD Industries. Land use. Labor; HJ Public Finance
• الوصول للمادة أونلاين: http://repo.uum.edu.my/5303/1/Hi.pdf; http://repo.uum.edu.my/5303/; http://www.taxinstitute.com.au/australian-tax-forum/the-effects-of-the-self-assessment-system-on-the-tax-compliance-costs-of-small-and-medium-enterprises-in-malaysia

This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the traditio...