Special tax scheme for Malaysia’s social enterprise: An incentive for public good
Social enterprise operations are always associated with the dual mission, i.e. social mission and profit orientation. These two missions are embedded as a mechanism for combating social problems through innovative approach in the organization of social enterprises. Social enterprise operates in Ma...
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my-unisza-ir.45712022-01-16T01:22:59Z http://eprints.unisza.edu.my/4571/ Special tax scheme for Malaysia’s social enterprise: An incentive for public good Radzi, S.N.M. Rahim, S.A. Zainol, N.R. Abd Ghadas, Z.A. Mansyar, M. Daud, R.R.R. HB Economic Theory HN Social history and conditions. Social problems. Social reform K Law (General) Social enterprise operations are always associated with the dual mission, i.e. social mission and profit orientation. These two missions are embedded as a mechanism for combating social problems through innovative approach in the organization of social enterprises. Social enterprise operates in Malaysia through different form business entities, such as partnership, company, and limited liability partnership. Social entrepreneurs will have the capacity through these business enterprises to produce their own profit and profits without relying on the government. Although their primary purpose is to serve social needs, Malaysia's social enterprise denies the benefit of tax exemption as applied to charities. These are being also levied on other private business companies with high rate taxes. The goal of this paper is therefore to explore the possibility of implementing new tax treatment for social enterprise in Malaysia, in order to encourage their involvement in social mission. This paper adopted library research approach combining legal research methodology which mainly involves document analysis such as case law, legal provision and legal theories to see how they might be used to the subject matter. 2021 Conference or Workshop Item PeerReviewed text en http://eprints.unisza.edu.my/4571/1/FH03-FUHA-21-52867.pdf Radzi, S.N.M. and Rahim, S.A. and Zainol, N.R. and Abd Ghadas, Z.A. and Mansyar, M. and Daud, R.R.R. (2021) Special tax scheme for Malaysia’s social enterprise: An incentive for public good. In: ICBT 2020, 14 Nov 2020, Istanbul, Turkey. |
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HB Economic Theory HN Social history and conditions. Social problems. Social reform K Law (General) Radzi, S.N.M. Rahim, S.A. Zainol, N.R. Abd Ghadas, Z.A. Mansyar, M. Daud, R.R.R. Special tax scheme for Malaysia’s social enterprise: An incentive for public good |
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Social enterprise operations are always associated with the dual mission, i.e. social mission and profit orientation.
These two missions are embedded as a mechanism for combating social problems through innovative approach in the
organization of social enterprises. Social enterprise operates in Malaysia through different form business entities, such
as partnership, company, and limited liability partnership. Social entrepreneurs will have the capacity through these
business enterprises to produce their own profit and profits without relying on the government. Although their
primary purpose is to serve social needs, Malaysia's social enterprise denies the benefit of tax exemption as applied to
charities. These are being also levied on other private business companies with high rate taxes. The goal of this paper
is therefore to explore the possibility of implementing new tax treatment for social enterprise in Malaysia, in order to
encourage their involvement in social mission. This paper adopted library research approach combining legal research
methodology which mainly involves document analysis such as case law, legal provision and legal theories to see how
they might be used to the subject matter. |
format |
Conference or Workshop Item |
author |
Radzi, S.N.M. Rahim, S.A. Zainol, N.R. Abd Ghadas, Z.A. Mansyar, M. Daud, R.R.R. |
author_facet |
Radzi, S.N.M. Rahim, S.A. Zainol, N.R. Abd Ghadas, Z.A. Mansyar, M. Daud, R.R.R. |
author_sort |
Radzi, S.N.M. |
title |
Special tax scheme for Malaysia’s social enterprise: An incentive for public good |
title_short |
Special tax scheme for Malaysia’s social enterprise: An incentive for public good |
title_full |
Special tax scheme for Malaysia’s social enterprise: An incentive for public good |
title_fullStr |
Special tax scheme for Malaysia’s social enterprise: An incentive for public good |
title_full_unstemmed |
Special tax scheme for Malaysia’s social enterprise: An incentive for public good |
title_sort |
special tax scheme for malaysia’s social enterprise: an incentive for public good |
publishDate |
2021 |
url |
http://eprints.unisza.edu.my/4571/1/FH03-FUHA-21-52867.pdf http://eprints.unisza.edu.my/4571/ |
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