Compliance costs of Malaysia's small and medium enterprises

• Main Authors: Mohd Hanefah, Mustafa, Kasipillai, Jeyapalan
• 格式: Conference or Workshop Item
• 語言: English
• 出版: 2000
• 主題: HB Economic Theory
• 在線閱讀: http://repo.uum.edu.my/6457/1/Mus.pdf; http://repo.uum.edu.my/6457/

This study presents compliance costs of Malaysia's Small and Medium Enterprises (SMEs) for the income tax assessment year 1998.These estimates obtained from a representative population using personal interviews suggest that the level of compliance costs, which are made of computational and plan...