Corporate Tax Audits: Evidence from Malaysia

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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...

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Bibliographic Details
Main Authors:	Isa, Khadijah, Pope, Jeffrey
Format:	Journal Article
Published:	World Business Institute 2011
Subjects:	Taxation - Audit - Self Assessment System - Developing Countries
Online Access:	http://hdl.handle.net/20.500.11937/9513

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