The Resource Tax attitudes and compliance among small and medium enterprises in Malaysia

Tax attitudes and compliance among small and medium enterprises in Malaysia

Label
Tax attitudes and compliance among small and medium enterprises in Malaysia
Title
Tax attitudes and compliance among small and medium enterprises in Malaysia
Creator
Subject
Language
eng
Summary
This article presents the findings of a nationwide survey of 1,300 companies in Malaysia into perceptions of small and medium enterprises (SMEs) on various attitudinal and behavioural tax issues, from a business managerial perspective. The study also considers the possible non-compliance of SMEs and analyses the effect of each attitudinal perception towards such behaviour. The findings are likely to be of interest to the Inland Revenue Board of Malaysia in helping to formulate its future policy. Further research, especially comparative analysis through tax audit data and experimentation, is strongly recommended
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 15 (2009),
http://library.link/vocab/creatorName
  • Abdul-Jabbar, H
  • Pope, J
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • SME
  • self-assessment
  • tax compliance
Label
Tax attitudes and compliance among small and medium enterprises in Malaysia
Instantiates
Publication
Label
Tax attitudes and compliance among small and medium enterprises in Malaysia
Publication

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