Malaysian Indirect Tax Administration System: An Analysis of Efficiency and Taxpayers’ Perceptions
This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the costrevenue ratio; arrears-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see whether the Malaysian i...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
UUM Press
2005-12-01
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| Series: | International Journal of Management Studies |
| Subjects: | |
| Online Access: | https://e-journal.uum.edu.my/index.php/ijms/article/view/9208 |