Regressivity of the corporate taxpayers’ compliance costs
This study evaluates the regressivity of taxpayers’ compliance costs with the corporate income tax reporting requirements.Compliance costs as a percentage of sales turnovers, ranged from 0.057% of the smallest company to 0.001% of the largest company. Larger companies were generally found to have gr...
| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
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Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/13351/1/4.pdf |
| _version_ | 1803626582084943872 |
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| author | Sapiei, Noor Sharoja Abdullah, Mazni Sulaiman, Noor Adwa |
| author_facet | Sapiei, Noor Sharoja Abdullah, Mazni Sulaiman, Noor Adwa |
| author_sort | Sapiei, Noor Sharoja |
| collection | UUM |
| description | This study evaluates the regressivity of taxpayers’ compliance costs with the corporate income tax reporting requirements.Compliance costs as a percentage of sales turnovers, ranged from 0.057% of the smallest company to 0.001% of the largest company. Larger companies were generally found to have greater compliance costs than their smaller counterparts, but as a percentage of sales, these costs were greater for smaller corporations. This study adds to the growing body of international
literature concerning the distribution of compliance costs burden.Findings from these research activities should lead to the progression of more effective and efficient tax policies and practices. |
| first_indexed | 2024-07-04T05:52:27Z |
| format | Conference or Workshop Item |
| id | uum-13351 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:27Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | dspace |
| spelling | uum-133512015-03-08T08:12:31Z https://repo.uum.edu.my/id/eprint/13351/ Regressivity of the corporate taxpayers’ compliance costs Sapiei, Noor Sharoja Abdullah, Mazni Sulaiman, Noor Adwa HD28 Management. Industrial Management HF5601 Accounting This study evaluates the regressivity of taxpayers’ compliance costs with the corporate income tax reporting requirements.Compliance costs as a percentage of sales turnovers, ranged from 0.057% of the smallest company to 0.001% of the largest company. Larger companies were generally found to have greater compliance costs than their smaller counterparts, but as a percentage of sales, these costs were greater for smaller corporations. This study adds to the growing body of international literature concerning the distribution of compliance costs burden.Findings from these research activities should lead to the progression of more effective and efficient tax policies and practices. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13351/1/4.pdf Sapiei, Noor Sharoja and Abdullah, Mazni and Sulaiman, Noor Adwa (2014) Regressivity of the corporate taxpayers’ compliance costs. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.046 doi:10.1016/j.sbspro.2014.11.046 doi:10.1016/j.sbspro.2014.11.046 |
| spellingShingle | HD28 Management. Industrial Management HF5601 Accounting Sapiei, Noor Sharoja Abdullah, Mazni Sulaiman, Noor Adwa Regressivity of the corporate taxpayers’ compliance costs |
| title | Regressivity of the corporate taxpayers’ compliance costs |
| title_full | Regressivity of the corporate taxpayers’ compliance costs |
| title_fullStr | Regressivity of the corporate taxpayers’ compliance costs |
| title_full_unstemmed | Regressivity of the corporate taxpayers’ compliance costs |
| title_short | Regressivity of the corporate taxpayers’ compliance costs |
| title_sort | regressivity of the corporate taxpayers compliance costs |
| topic | HD28 Management. Industrial Management HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/13351/1/4.pdf |
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