Corporate Tax Audits: Evidence from Malaysia
Tax audit, a key feature of the self-assessment system (SAS), may have a significant deterrent effect on taxpayers. Previous studies show that the audit experience may influence taxpayers' compliance behaviour. Though the SAS has been implemented on companies in Malaysia since 2001, information...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
World Business Institute
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/9513 |