The effects of the self-assessment system on the tax compliance costs of small and medium enterprises in Malaysia
This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the traditio...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Australian Tax Research Foundation
2008
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/5303/1/Hi.pdf http://repo.uum.edu.my/5303/ http://www.taxinstitute.com.au/australian-tax-forum/the-effects-of-the-self-assessment-system-on-the-tax-compliance-costs-of-small-and-medium-enterprises-in-malaysia |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |