The complexity of the Malaysian income tax laws: Do we need the rewriting programme?
Complexity of the income tax system is viewed from various perspectives, including the readability of the legislations.Having said that, this study examines the readability of the Income Tax Act 1967 (ITA 1967), its Schedules and Public Rulings issued from the year 2000 to 2013 with the aim to under...
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Main Authors: | Saad, Natrah, Mat Udin, Noraza, Derashid, Chek |
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Format: | Monograph |
Language: | English |
Published: |
Universiti Utara Malaysia
2014
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Subjects: | |
Online Access: | http://repo.uum.edu.my/12788/1/Nat.pdf http://repo.uum.edu.my/12788/ http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000804839 |
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