Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory

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Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory

Purpose – The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve. Design/methodology/approach – The paper analyses time series data for the period 199...

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Bibliographic Details
Main Authors:	Annuar, Hairul Azlan, Isa, Khadijah, Ibrahim Aramide, Salihu, Solarin, Sakiru Adebola
Format:	Article
Language:	English English
Published:	Emerald Publishing Limited 2018
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/67694/ http://irep.iium.edu.my/67694/1/IJIF-07-2017-0011.pdf http://irep.iium.edu.my/67694/7/67694_Malaysian%20corporate%20tax%20rate%20and%20revenue_scoopus.pdf

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