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The viability of a pre-filled income tax return system for Malaysia

Many countries have made various efforts to reduce tax non-compliance and the related compliance costs. These efforts include a pre-filled return system that no longer requires taxpayers to fill-up their tax return form. The aim of this paper is to examine the viability of a pre-filled return system...

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Main Authors: Ibrahim, Idawati, Pope, Jeff
Format: Article
Published: Curtin University of Technology, Business School 2011
Subjects:
HJ Public Finance
Online Access:http://repo.uum.edu.my/20872/
https://search.informit.com.au/documentSummary;dn=074241999697679;res=IELBus
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spelling my.uum.repo.208722017-02-08T00:58:51Z http://repo.uum.edu.my/20872/ The viability of a pre-filled income tax return system for Malaysia Ibrahim, Idawati Pope, Jeff HJ Public Finance Many countries have made various efforts to reduce tax non-compliance and the related compliance costs. These efforts include a pre-filled return system that no longer requires taxpayers to fill-up their tax return form. The aim of this paper is to examine the viability of a pre-filled return system for Malaysia. Specifically, five critical success factors suggested by the Organisation for Economic and Co-operation Development are examined in the Malaysian context. It is found that the pre-filled return system could prove viable due to the existing accurate withholding system, high integrity taxpayer identifiers and effective use of technology. The biggest challenge is posed by the need for comprehensive systems of third-party reporting to the revenue body and compatible legislative framework. The paper concludes that under the current Malaysian tax structure, a partially pre-filled return system is a more viable choice; a fully pre-filled return system is possible for higher detection of non-compliance. Curtin University of Technology, Business School 2011-12 Article PeerReviewed Ibrahim, Idawati and Pope, Jeff (2011) The viability of a pre-filled income tax return system for Malaysia. Journal of Contemporary Issues in Business and Government, 17 (2). pp. 85-101. ISSN 1323-6903 https://search.informit.com.au/documentSummary;dn=074241999697679;res=IELBus
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/
topic HJ Public Finance
spellingShingle HJ Public Finance
Ibrahim, Idawati
Pope, Jeff
The viability of a pre-filled income tax return system for Malaysia
description Many countries have made various efforts to reduce tax non-compliance and the related compliance costs. These efforts include a pre-filled return system that no longer requires taxpayers to fill-up their tax return form. The aim of this paper is to examine the viability of a pre-filled return system for Malaysia. Specifically, five critical success factors suggested by the Organisation for Economic and Co-operation Development are examined in the Malaysian context. It is found that the pre-filled return system could prove viable due to the existing accurate withholding system, high integrity taxpayer identifiers and effective use of technology. The biggest challenge is posed by the need for comprehensive systems of third-party reporting to the revenue body and compatible legislative framework. The paper concludes that under the current Malaysian tax structure, a partially pre-filled return system is a more viable choice; a fully pre-filled return system is possible for higher detection of non-compliance.
format Article
author Ibrahim, Idawati
Pope, Jeff
author_facet Ibrahim, Idawati
Pope, Jeff
author_sort Ibrahim, Idawati
title The viability of a pre-filled income tax return system for Malaysia
title_short The viability of a pre-filled income tax return system for Malaysia
title_full The viability of a pre-filled income tax return system for Malaysia
title_fullStr The viability of a pre-filled income tax return system for Malaysia
title_full_unstemmed The viability of a pre-filled income tax return system for Malaysia
title_sort viability of a pre-filled income tax return system for malaysia
publisher Curtin University of Technology, Business School
publishDate 2011
url http://repo.uum.edu.my/20872/
https://search.informit.com.au/documentSummary;dn=074241999697679;res=IELBus
_version_ 1644283081810509824
score 13.211869

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