Determinants of corporate effective tax rate: The case of corporate tax evaders in Malaysia

• Main Authors: Isa, Khadijah, Yussof, Salwa Hana, Zulkifli, Zukhaire, Mohdali, Raihana
• Format: Conference or Workshop Item
• Language: English; English
• Published: Penerbit UMT, Universiti Malaysia Terengganu 2016
• Subjects: H Social Sciences (General); HF5387 Business ethics; HJ2240 Revenue. Taxation
• Online Access: http://irep.iium.edu.my/54874/12/54874.pdf; http://irep.iium.edu.my/54874/13/54874-abstractbook.pdf; http://irep.iium.edu.my/54874/
• Institution: Universiti Islam Antarabangsa Malaysia

Reducing tax evasion is vital mainly because an “enforced compliance” policy is costly and often very expensive (OECD, 2008). Many tax administrations put an enormous effort into combating tax evasion. Available evidence suggests that tax evasion has been found to be particularly acute in many deve...