The effects of the self-assessment system on tax compliance costs of small and medium enterprises in Malaysia

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The effects of the self-assessment system on 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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Bibliographic Details
Main Authors:	Abdul-Jabbar, Hijattulah, Pope, Jeffrey
Format:	Journal Article
Published:	Taxation Institute of Australia 2008
Subjects:	Medium Enterprises Self-Assessment System SMEs Maylasia Tax Compliance Small Enterprises
Online Access:	http://hdl.handle.net/20.500.11937/12424

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