Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration
Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally.The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issue...
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| Format: | Article |
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Taylor & Francis Group
2008
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| _version_ | 1825804010351755264 |
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| author | Pope, Jeff Abdul Jabbar, Hijattulah |
| author_facet | Pope, Jeff Abdul Jabbar, Hijattulah |
| author_sort | Pope, Jeff |
| collection | UUM |
| description | Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally.The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issues. Even the role of relevant authorities, particularly the Inland Revenue Board, may be considered substantially low.This paper discusses the SME tax compliance burden, relevant international and Malaysian compliance cost estimates, and challenges for Malaysian SMEs. The paper concludes by indicating the challenges facing the Malaysian government and recommending income tax simplification measures. |
| first_indexed | 2024-07-04T06:07:25Z |
| format | Article |
| id | uum-18270 |
| institution | Universiti Utara Malaysia |
| last_indexed | 2024-07-04T06:07:25Z |
| publishDate | 2008 |
| publisher | Taylor & Francis Group |
| record_format | eprints |
| spelling | uum-182702020-11-04T04:27:14Z https://repo.uum.edu.my/id/eprint/18270/ Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration Pope, Jeff Abdul Jabbar, Hijattulah HB Economic Theory Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally.The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issues. Even the role of relevant authorities, particularly the Inland Revenue Board, may be considered substantially low.This paper discusses the SME tax compliance burden, relevant international and Malaysian compliance cost estimates, and challenges for Malaysian SMEs. The paper concludes by indicating the challenges facing the Malaysian government and recommending income tax simplification measures. Taylor & Francis Group 2008 Article PeerReviewed Pope, Jeff and Abdul Jabbar, Hijattulah (2008) Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration. Small Enterprise Research, 16 (1). pp. 47-60. ISSN 1321-5906 http://doi.org/10.5172/ser.16.1.47 doi:10.5172/ser.16.1.47 doi:10.5172/ser.16.1.47 |
| spellingShingle | HB Economic Theory Pope, Jeff Abdul Jabbar, Hijattulah Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration |
| title | Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration |
| title_full | Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration |
| title_fullStr | Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration |
| title_full_unstemmed | Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration |
| title_short | Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration |
| title_sort | small and medium sized enterprises and tax compliance burden in malaysia issues and challenges for tax administration |
| topic | HB Economic Theory |
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