Regressivity of the corporate taxpayers’ compliance costs

This study evaluates the regressivity of taxpayers’ compliance costs with the corporate income tax reporting requirements.Compliance costs as a percentage of sales turnovers, ranged from 0.057% of the smallest company to 0.001% of the largest company. Larger companies were generally found to have gr...

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Bibliographic Details

Main Authors:	Sapiei, Noor Sharoja, Abdullah, Mazni, Sulaiman, Noor Adwa
Format:	Conference or Workshop Item
Language:	en
Published:	Elsevier Ltd. 2014
Subjects:	HD28 Management. Industrial Management HF5601 Accounting
Online Access:	https://repo.uum.edu.my/id/eprint/13351/1/4.pdf https://repo.uum.edu.my/id/eprint/13351/ http://dx.doi.org/10.1016/j.sbspro.2014.11.046
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