Outsourcing malaysia federal tax audit: The stakeholders' views

• Main Authors: Ahmad N., Mohammed Z.M., Iskandar T.M., Hanefah H.M.M., Faizal S.M.
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2018
• Subjects: Income tax; Malaysia; Outsourcing; Tax audit; Tax compliance
• Online Access: http://ddms.usim.edu.my:80/jspui/handle/123456789/16058
• Institution: Universiti Sains Islam Malaysia

This study investigates the feasibility of outsourcing tax audit work in Malaysian tax system to enhance administration efficiency, to curb tax evasion and abusive avoidance, and to improve revenue collection without introducing a new tax. The current tax audit, carried out by internal auditors of I...