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Performance of the Royal Malaysian Customs pre-GST era

This study evaluates the performance of the indirect tax administration in Malaysia based on the international benchmarks by means of document analyses of published and unpublished sources and a survey on tax employees.It is discovered that 13 out of 47 tax administration tasks investigated are belo...

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Main Authors: Mansor, Muzainah, Tayib, Mahamad
Format: Article
Language:English
Published: Medwell Journals 2016
Subjects:
HJ Public Finance
Online Access:http://repo.uum.edu.my/18147/1/IBM%20%2010%2032016%20301-309.pdf
http://repo.uum.edu.my/18147/
http://medwelljournals.com/abstract/?doi=ibm.2016.301.309
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spelling my.uum.repo.181472016-06-16T03:05:02Z http://repo.uum.edu.my/18147/ Performance of the Royal Malaysian Customs pre-GST era Mansor, Muzainah Tayib, Mahamad HJ Public Finance This study evaluates the performance of the indirect tax administration in Malaysia based on the international benchmarks by means of document analyses of published and unpublished sources and a survey on tax employees.It is discovered that 13 out of 47 tax administration tasks investigated are below the international benchmarks.Out of the 13 items, 5 items involve tax collection processes while another 8 items involve tax administration capabilities.It is found that the under performances of these 13 items are attributable to lack of resources.The result of the document analyses is further supported by the survey on tax employees which indicates that the main source of employees work stress came from inadequate manpower, materials and other resources.The policy implication of this study is that further resources (both in terms of capital and human resources) should be made available to the Royal Malaysian Customs so that the department can perform its tax administration tasks in an efficient and effective manner. Medwell Journals 2016 Article PeerReviewed application/pdf en http://repo.uum.edu.my/18147/1/IBM%20%2010%2032016%20301-309.pdf Mansor, Muzainah and Tayib, Mahamad (2016) Performance of the Royal Malaysian Customs pre-GST era. International Business Management, 10 (3). pp. 301-309. ISSN 1993-5250 http://medwelljournals.com/abstract/?doi=ibm.2016.301.309
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Mansor, Muzainah
Tayib, Mahamad
Performance of the Royal Malaysian Customs pre-GST era
description This study evaluates the performance of the indirect tax administration in Malaysia based on the international benchmarks by means of document analyses of published and unpublished sources and a survey on tax employees.It is discovered that 13 out of 47 tax administration tasks investigated are below the international benchmarks.Out of the 13 items, 5 items involve tax collection processes while another 8 items involve tax administration capabilities.It is found that the under performances of these 13 items are attributable to lack of resources.The result of the document analyses is further supported by the survey on tax employees which indicates that the main source of employees work stress came from inadequate manpower, materials and other resources.The policy implication of this study is that further resources (both in terms of capital and human resources) should be made available to the Royal Malaysian Customs so that the department can perform its tax administration tasks in an efficient and effective manner.
format Article
author Mansor, Muzainah
Tayib, Mahamad
author_facet Mansor, Muzainah
Tayib, Mahamad
author_sort Mansor, Muzainah
title Performance of the Royal Malaysian Customs pre-GST era
title_short Performance of the Royal Malaysian Customs pre-GST era
title_full Performance of the Royal Malaysian Customs pre-GST era
title_fullStr Performance of the Royal Malaysian Customs pre-GST era
title_full_unstemmed Performance of the Royal Malaysian Customs pre-GST era
title_sort performance of the royal malaysian customs pre-gst era
publisher Medwell Journals
publishDate 2016
url http://repo.uum.edu.my/18147/1/IBM%20%2010%2032016%20301-309.pdf
http://repo.uum.edu.my/18147/
http://medwelljournals.com/abstract/?doi=ibm.2016.301.309
_version_ 1644282391613669376
score 13.211869

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