Tax compliance costs of small and medium enterprises in Malaysia: policy implications
Tax compliance costs often fall heavily on small and medium enterprises (SMEs). The international tax literature exhibits a similar pattern of fixed costs effect whether measured for a specific tax or overall business taxes. In Malaysia, the government SME focus is often restricted to general busine...
| Main Authors: | , |
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| Format: | Working Paper |
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School of Economics and Finance, Curtin Business School
2008
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| Online Access: | http://hdl.handle.net/20.500.11937/12643 |
| _version_ | 1848748133185486848 |
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| author | Pope, Jeffrey Jabbar, Hijattulah |
| author_facet | Pope, Jeffrey Jabbar, Hijattulah |
| author_sort | Pope, Jeffrey |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Tax compliance costs often fall heavily on small and medium enterprises (SMEs). The international tax literature exhibits a similar pattern of fixed costs effect whether measured for a specific tax or overall business taxes. In Malaysia, the government SME focus is often restricted to general business and finance-related issues. However, the issue of the tax compliance burden is yet to materialise explicitly. This paper discusses this SME tax compliance burden, relevant international and Malaysian compliance cost estimates and challenges for Malaysian SMEs. The paper concludes by indicating the tax policy challenges facing the government, particularly for SMEs. |
| first_indexed | 2025-11-14T07:00:12Z |
| format | Working Paper |
| id | curtin-20.500.11937-12643 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:00:12Z |
| publishDate | 2008 |
| publisher | School of Economics and Finance, Curtin Business School |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-126432017-10-02T02:27:29Z Tax compliance costs of small and medium enterprises in Malaysia: policy implications Pope, Jeffrey Jabbar, Hijattulah international tax compliance Malaysia tax policy Tax compliance costs often fall heavily on small and medium enterprises (SMEs). The international tax literature exhibits a similar pattern of fixed costs effect whether measured for a specific tax or overall business taxes. In Malaysia, the government SME focus is often restricted to general business and finance-related issues. However, the issue of the tax compliance burden is yet to materialise explicitly. This paper discusses this SME tax compliance burden, relevant international and Malaysian compliance cost estimates and challenges for Malaysian SMEs. The paper concludes by indicating the tax policy challenges facing the government, particularly for SMEs. 2008 Working Paper http://hdl.handle.net/20.500.11937/12643 School of Economics and Finance, Curtin Business School fulltext |
| spellingShingle | international tax compliance Malaysia tax policy Pope, Jeffrey Jabbar, Hijattulah Tax compliance costs of small and medium enterprises in Malaysia: policy implications |
| title | Tax compliance costs of small and medium enterprises in Malaysia: policy implications |
| title_full | Tax compliance costs of small and medium enterprises in Malaysia: policy implications |
| title_fullStr | Tax compliance costs of small and medium enterprises in Malaysia: policy implications |
| title_full_unstemmed | Tax compliance costs of small and medium enterprises in Malaysia: policy implications |
| title_short | Tax compliance costs of small and medium enterprises in Malaysia: policy implications |
| title_sort | tax compliance costs of small and medium enterprises in malaysia: policy implications |
| topic | international tax compliance Malaysia tax policy |
| url | http://hdl.handle.net/20.500.11937/12643 |