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 |
| Published: |
Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/13351/1/4.pdf |