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

• Main Authors: Abdul Jabbar, Hijattulah, Pope, Jeff
• 格式: Article
• 语言: English
• 出版: Australian Tax Research Foundation 2008
• 主题: HD Industries. Land use. Labor; HJ Public Finance
• 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

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...