The Resource Corporate tax audit in Malaysia : an exploratory study using focus groups

Corporate tax audit in Malaysia : an exploratory study using focus groups

Label
Corporate tax audit in Malaysia : an exploratory study using focus groups
Title
Corporate tax audit in Malaysia : an exploratory study using focus groups
Creator
Subject
Language
eng
Summary
This article explores the major issues encountered by corporate tax auditors when discharging their duties under a self-assessment system (SAS). Data drawn from focus group interviews conducted in early 2009 involving 60 tax auditors from the Inland Revenue Board Malaysia (IRMB) indicated three key issues of concern, namely, the welfare of tax auditors, tax complexity and tax education. These findings can benefit tax authorities by providing some insights for future policy plans pertaining to tax audits and tax education programmes. In regard to the generalisation made based on these findings, this study has taken several precautions to ensure that the composition of the focus groups was representative of all auditors. The use of focus groups to explore the experiences of corporate tax auditors provides a significant and extensive contribution to the current knowledge and literature on corporate taxpayers' compliance behaviour. The article concludes with some suggestions to overcome the central emerging issues
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 16 (2010),
http://library.link/vocab/creatorName
  • Isa, K
  • Pope, J
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • audit
  • self-assessment
  • tax compliance
Label
Corporate tax audit in Malaysia : an exploratory study using focus groups
Instantiates
Publication
Label
Corporate tax audit in Malaysia : an exploratory study using focus groups
Publication

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