Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system
Reforms and changes in tax laws may affect the level of complexity in the tax system and increase taxpayer compliance costs burden. In Malaysia, the introduction of Self-assessment System (SAS) imposes greater accountability in terms of computational, record keeping and filing requirements upon taxp...
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| Format: | Conference or Workshop Item |
| Language: | English |
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2014
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| Online Access: | http://eprints.um.edu.my/13492/1/tax_agents_perceptions.pdf |