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 cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see whether the Malaysian indirect tax system has...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universiti Utara Malaysia
2005
|
| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/166/1/muzainah_mansor.pdf |