Tax administration system: a study on the efficiency of Malaysian indirect taxes
This study examines the capabilities of the current Malaysian indirect tax administration system as one of the fiscal infrastructures in facing the challenges of globalization and trade liberalisation.The results revealed that Malaysian Customs Department had been collecting less indirect taxes reve...
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| Format: | Article |
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Inderscience Enterprises Ltd.
2005
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| _version_ | 1825804040494120960 |
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| author | Mansor, Muzainah Tayib, Mahamad Yusof, Rohana @ Norliza |
| author_facet | Mansor, Muzainah Tayib, Mahamad Yusof, Rohana @ Norliza |
| author_sort | Mansor, Muzainah |
| collection | UUM |
| description | This study examines the capabilities of the current Malaysian indirect tax administration system as one of the fiscal infrastructures in facing the challenges of globalization and trade liberalisation.The results revealed that Malaysian Customs Department had been collecting less indirect taxes revenue each year as compared to the costs incurred in collecting the revenue. The ratio analysis of total arrears to total revenue collected indicated that uncollected indirect tax revenues are on the increasing trend.The finding also indicated that the tax administrative arrangements should be improved to make the system relatively more efficient and effective.The result further indicated that the perception of the employees for both departments towards their commitment is high and statically equivalent. |
| first_indexed | 2024-07-04T06:07:53Z |
| format | Article |
| id | uum-18477 |
| institution | Universiti Utara Malaysia |
| last_indexed | 2024-07-04T06:07:53Z |
| publishDate | 2005 |
| publisher | Inderscience Enterprises Ltd. |
| record_format | eprints |
| spelling | uum-184772016-08-08T04:22:42Z https://repo.uum.edu.my/id/eprint/18477/ Tax administration system: a study on the efficiency of Malaysian indirect taxes Mansor, Muzainah Tayib, Mahamad Yusof, Rohana @ Norliza HJ Public Finance This study examines the capabilities of the current Malaysian indirect tax administration system as one of the fiscal infrastructures in facing the challenges of globalization and trade liberalisation.The results revealed that Malaysian Customs Department had been collecting less indirect taxes revenue each year as compared to the costs incurred in collecting the revenue. The ratio analysis of total arrears to total revenue collected indicated that uncollected indirect tax revenues are on the increasing trend.The finding also indicated that the tax administrative arrangements should be improved to make the system relatively more efficient and effective.The result further indicated that the perception of the employees for both departments towards their commitment is high and statically equivalent. Inderscience Enterprises Ltd. 2005 Article PeerReviewed Mansor, Muzainah and Tayib, Mahamad and Yusof, Rohana @ Norliza (2005) Tax administration system: a study on the efficiency of Malaysian indirect taxes. International Journal of Accounting, Auditing and Performance Evaluation, 2 (3). p. 321. ISSN 1740-8008 http://doi.org/10.1504/IJAAPE.2005.007678 doi:10.1504/IJAAPE.2005.007678 doi:10.1504/IJAAPE.2005.007678 |
| spellingShingle | HJ Public Finance Mansor, Muzainah Tayib, Mahamad Yusof, Rohana @ Norliza Tax administration system: a study on the efficiency of Malaysian indirect taxes |
| title | Tax administration system: a study on the efficiency of Malaysian indirect taxes |
| title_full | Tax administration system: a study on the efficiency of Malaysian indirect taxes |
| title_fullStr | Tax administration system: a study on the efficiency of Malaysian indirect taxes |
| title_full_unstemmed | Tax administration system: a study on the efficiency of Malaysian indirect taxes |
| title_short | Tax administration system: a study on the efficiency of Malaysian indirect taxes |
| title_sort | tax administration system a study on the efficiency of malaysian indirect taxes |
| topic | HJ Public Finance |
| work_keys_str_mv | AT mansormuzainah taxadministrationsystemastudyontheefficiencyofmalaysianindirecttaxes AT tayibmahamad taxadministrationsystemastudyontheefficiencyofmalaysianindirecttaxes AT yusofrohananorliza taxadministrationsystemastudyontheefficiencyofmalaysianindirecttaxes |