Compliance costs of Malaysia's small and medium enterprises

• Main Authors: Mohd Hanefah, Mustafa, Kasipillai, Jeyapalan
• Format: Conference or Workshop Item
• Language: English
• Published: 2000
• Subjects: HB Economic Theory
• Online Access: http://repo.uum.edu.my/6457/1/Mus.pdf; http://repo.uum.edu.my/6457/

This study presents compliance costs of Malaysia's Small and Medium Enterprises (SMEs) for the income tax assessment year 1998.These estimates obtained from a representative population using personal interviews suggest that the level of compliance costs, which are made of computational and plan...