The effects of the self-assessment system on the tax compliance costs of small and medium enterprises in Malaysia

This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the traditio...

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Main Authors: Abdul Jabbar, Hijattulah, Pope, Jeff
格式: Article
语言:English
出版: Australian Tax Research Foundation 2008
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在线阅读:http://repo.uum.edu.my/5303/1/Hi.pdf
http://repo.uum.edu.my/5303/
http://www.taxinstitute.com.au/australian-tax-forum/the-effects-of-the-self-assessment-system-on-the-tax-compliance-costs-of-small-and-medium-enterprises-in-malaysia
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