Regulatory Barriers in Collecting Assessment Rates Arrears of Local Authorities in Malaysia

Assessment rate is the only local tax form in Malaysia and it is a main source of income for local authorities. It is also may be considered as a potential source of income to replace grants from the Federal Government. Revenue from assessment rates is crucial for the local authorities to pay for se...

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Bibliographic Details
Main Authors: Mohd, Elina, Ayub, Zainal Amin, Mohd Anuar, Haslinda
Format: Article
Language:English
Published: Khalsa Publications 2018
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/31098/1/JSSR%2006%2001%202018%201049-1055.pdf
https://doi.org/10.32861/jssr.spi6.1049.1055