A longitudinal study of the tax capacity and tax effort of the Malaysian state government

In Malaysia, the recently launched New Economic Model (NEM) has emphasized the need to review the state-federal fiscal arrangement.It is hoped that through this review, the state government will have a more efficient expenditure programme.However, the model failed to recognize the importance of enha...

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Main Authors: Abdul Jalil, Ahmad Zafarullah, Harun, Mukaramah, Che Mat, Siti Hadijah
Format: Article
Language:English
Published: World Business Institute, Australia 2012
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Online Access:http://repo.uum.edu.my/7393/1/10.Ahmad.pdf
http://repo.uum.edu.my/7393/
http://www.wbiaus.org/wrbr_final2.htm
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spelling my.uum.repo.73932016-04-19T00:21:34Z http://repo.uum.edu.my/7393/ A longitudinal study of the tax capacity and tax effort of the Malaysian state government Abdul Jalil, Ahmad Zafarullah Harun, Mukaramah Che Mat, Siti Hadijah HJ Public Finance In Malaysia, the recently launched New Economic Model (NEM) has emphasized the need to review the state-federal fiscal arrangement.It is hoped that through this review, the state government will have a more efficient expenditure programme.However, the model failed to recognize the importance of enhancing the revenue collection system of the state government.Studies have shown that state governments face great difficulties in financing their expenditure needs.And this can be due to the differences in term of their fiscal capacity and fiscal effort.To what extent are the state governments differ in term of these two measures? And how do these measures evolved across time? The main objective of this paper is to measure the effort and capacity of the state governments in Peninsular Malaysia for their land tax for the period of 2000-2008 using the Representative Revenue System (RRS).Our findings show that state governments differ significantly in term of their capacity and their effort.The findings of this study also show that there is little movement in the ranking of the state governments with respect to the level of their tax effort.This implies that state governments especially the ones found to be exerting below average tax effort have shown little initiative to change their effort.This in turn may be due to the way the whole tax system is managed World Business Institute, Australia 2012-03 Article PeerReviewed application/pdf en http://repo.uum.edu.my/7393/1/10.Ahmad.pdf Abdul Jalil, Ahmad Zafarullah and Harun, Mukaramah and Che Mat, Siti Hadijah (2012) A longitudinal study of the tax capacity and tax effort of the Malaysian state government. World Review of Business Research, 2 (2). pp. 136-148. ISSN 1838-3955 http://www.wbiaus.org/wrbr_final2.htm
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Abdul Jalil, Ahmad Zafarullah
Harun, Mukaramah
Che Mat, Siti Hadijah
A longitudinal study of the tax capacity and tax effort of the Malaysian state government
description In Malaysia, the recently launched New Economic Model (NEM) has emphasized the need to review the state-federal fiscal arrangement.It is hoped that through this review, the state government will have a more efficient expenditure programme.However, the model failed to recognize the importance of enhancing the revenue collection system of the state government.Studies have shown that state governments face great difficulties in financing their expenditure needs.And this can be due to the differences in term of their fiscal capacity and fiscal effort.To what extent are the state governments differ in term of these two measures? And how do these measures evolved across time? The main objective of this paper is to measure the effort and capacity of the state governments in Peninsular Malaysia for their land tax for the period of 2000-2008 using the Representative Revenue System (RRS).Our findings show that state governments differ significantly in term of their capacity and their effort.The findings of this study also show that there is little movement in the ranking of the state governments with respect to the level of their tax effort.This implies that state governments especially the ones found to be exerting below average tax effort have shown little initiative to change their effort.This in turn may be due to the way the whole tax system is managed
format Article
author Abdul Jalil, Ahmad Zafarullah
Harun, Mukaramah
Che Mat, Siti Hadijah
author_facet Abdul Jalil, Ahmad Zafarullah
Harun, Mukaramah
Che Mat, Siti Hadijah
author_sort Abdul Jalil, Ahmad Zafarullah
title A longitudinal study of the tax capacity and tax effort of the Malaysian state government
title_short A longitudinal study of the tax capacity and tax effort of the Malaysian state government
title_full A longitudinal study of the tax capacity and tax effort of the Malaysian state government
title_fullStr A longitudinal study of the tax capacity and tax effort of the Malaysian state government
title_full_unstemmed A longitudinal study of the tax capacity and tax effort of the Malaysian state government
title_sort longitudinal study of the tax capacity and tax effort of the malaysian state government
publisher World Business Institute, Australia
publishDate 2012
url http://repo.uum.edu.my/7393/1/10.Ahmad.pdf
http://repo.uum.edu.my/7393/
http://www.wbiaus.org/wrbr_final2.htm
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score 12.925488