Personal tax system: a comparison among Asean Commonwealth countries / Noor Hasimah M Yacob ... [et al.]

• Main Authors: M Yacob, Noor Hasimah, Jamaluddin, Sabariah, Wan Abdul Rahman, Nor Hawani
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Pahang 2019
• Subjects: Income and expenditure. Budget; Tax collection. Taxpayer compliance; Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/29304/1/29304.pdf; http://ir.uitm.edu.my/id/eprint/29304/
• Institution: Universiti Teknologi Mara

The primary purpose of taxation is to raise revenue for the country. A good, efficient and friendly tax system will raise more revenue to the government and will encourage a taxpayer to pay tax. Personal income tax is one of the taxes charged in every country for an individual taxpayer. The objectiv...