Characteristics of an efficient tax system: The case of Malaysian indirect tax

• Main Authors: Mansor, Muzainah, Tayib, Mahamad, Yusof, Rohana @ Norliza
• Format: Monograph
• Language: English
• Published: Universiti Utara Malaysia 2004
• Subjects: HJ Public Finance
• Online Access: http://repo.uum.edu.my/5870/1/CHARACTERISTICS_OF_AN_EFFICIENT_TAX_SYSTEM.pdf; http://repo.uum.edu.my/5870/; http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000223836

The issue of achieving the right ingredient to have a better tax system is not new, as many believed that Adam Smith’s cannons of taxation are still the focus point in setting up any taxation systems. It is undeniable that Adam Smith’s formula is still relevant, however today’s globalization and tra...