Determinants of corporate effective tax rate: The case of corporate tax evaders in Malaysia

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Determinants of corporate effective tax rate: The case of corporate tax evaders in Malaysia

Reducing tax evasion is vital mainly because an “enforced compliance” policy is costly and often very expensive (OECD, 2008). Many tax administrations put an enormous effort into combating tax evasion. Available evidence suggests that tax evasion has been found to be particularly acute in many deve...

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Bibliographic Details
Main Authors:	Isa, Khadijah, Yussof, Salwa Hana, Zulkifli, Zukhaire, Mohdali, Raihana
Format:	Proceeding Paper
Language:	English English
Published:	Penerbit UMT, Universiti Malaysia Terengganu 2016
Subjects:	H Social Sciences (General) HF5387 Business ethics HJ2240 Revenue. Taxation
Online Access:	http://irep.iium.edu.my/54874/ http://irep.iium.edu.my/54874/12/54874.pdf http://irep.iium.edu.my/54874/13/54874-abstractbook.pdf

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