The viability of a pre-filled income tax return system for Malaysia
Many countries have made various efforts to reduce tax non-compliance and the related compliance costs. These efforts include a pre-filled return system that no longer requires taxpayers to fill-up their tax return form. The aim of this paper is to examine the viability of a pre-filled return system...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Curtin University of Technology
2011
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| Online Access: | http://search.informit.com.au/documentSummary;dn=074241999697679;res=IELBUS http://hdl.handle.net/20.500.11937/3294 |
| _version_ | 1848744192128319488 |
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| author | Ibrahim, Idawati Pope, Jeffrey |
| author_facet | Ibrahim, Idawati Pope, Jeffrey |
| author_sort | Ibrahim, Idawati |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Many countries have made various efforts to reduce tax non-compliance and the related compliance costs. These efforts include a pre-filled return system that no longer requires taxpayers to fill-up their tax return form. The aim of this paper is to examine the viability of a pre-filled return system for Malaysia. Specifically, five critical success factors suggested by the Organisation for Economic and Co-operation Development are examined in the Malaysian context. It is found that the pre-filled return system could prove viable due to the existing accurate withholding system, high integrity taxpayer identifiers and effective use of technology. The biggest challenge is posed by the need for comprehensive systems of third-party reporting to the revenue body and compatible legislative framework. The paper concludes that under the current Malaysian tax structure, a partially pre-filled return system is a more viable choice; a fully pre-filled return system is possible for higher detection of non-compliance. |
| first_indexed | 2025-11-14T05:57:33Z |
| format | Journal Article |
| id | curtin-20.500.11937-3294 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T05:57:33Z |
| publishDate | 2011 |
| publisher | Curtin University of Technology |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-32942017-01-30T10:30:03Z The viability of a pre-filled income tax return system for Malaysia Ibrahim, Idawati Pope, Jeffrey Many countries have made various efforts to reduce tax non-compliance and the related compliance costs. These efforts include a pre-filled return system that no longer requires taxpayers to fill-up their tax return form. The aim of this paper is to examine the viability of a pre-filled return system for Malaysia. Specifically, five critical success factors suggested by the Organisation for Economic and Co-operation Development are examined in the Malaysian context. It is found that the pre-filled return system could prove viable due to the existing accurate withholding system, high integrity taxpayer identifiers and effective use of technology. The biggest challenge is posed by the need for comprehensive systems of third-party reporting to the revenue body and compatible legislative framework. The paper concludes that under the current Malaysian tax structure, a partially pre-filled return system is a more viable choice; a fully pre-filled return system is possible for higher detection of non-compliance. 2011 Journal Article http://hdl.handle.net/20.500.11937/3294 http://search.informit.com.au/documentSummary;dn=074241999697679;res=IELBUS Curtin University of Technology fulltext |
| spellingShingle | Ibrahim, Idawati Pope, Jeffrey The viability of a pre-filled income tax return system for Malaysia |
| title | The viability of a pre-filled income tax return system for Malaysia |
| title_full | The viability of a pre-filled income tax return system for Malaysia |
| title_fullStr | The viability of a pre-filled income tax return system for Malaysia |
| title_full_unstemmed | The viability of a pre-filled income tax return system for Malaysia |
| title_short | The viability of a pre-filled income tax return system for Malaysia |
| title_sort | viability of a pre-filled income tax return system for malaysia |
| url | http://search.informit.com.au/documentSummary;dn=074241999697679;res=IELBUS http://hdl.handle.net/20.500.11937/3294 |