Evaluation of rating valuation appeal procedure: a comparative study of United Kingdom, Nigeria and Malaysia
Rating valuation as an important aspect of tax administration is based on the principle of equality and fairness. Appeal procedures give taxpayers opportunities to determine and challenge the reasonableness of rating valuations. When the objection and appeal procedure is stringent, taxpayer may disr...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi Malaysia
2017
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| Subjects: | |
| Online Access: | http://eprints.utm.my/id/eprint/80488/1/AchuKamalahasan2017_EvaluationofRatingValuationAppealProcedure.pdf http://eprints.utm.my/id/eprint/80488/ http://www.utm.my/intrest/files/2017/09/10-EVALUATION-OF-RATING-VALUATION-APPEAL-PROCEDURE.pdf |
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| Institution: | Universiti Teknologi Malaysia |
| Language: | English |