Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system

Sapiei, N.S. (2014) Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system. In: 2014 International Academic Conference, 13-16 Apr 2014, Istanbul, Turkey. (Submitted)

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Abstract

Reforms and changes in tax laws may affect the level of complexity in the tax system and increase taxpayer compliance costs burden. In Malaysia, the introduction of Self-assessment System (SAS) imposes greater accountability in terms of computational, record keeping and filing requirements upon taxpayers. The increase in taxpayer obligations coupled with higher possibility of audit may require taxpayers to seek assistance from tax agents to handle tax matters on their behalf. In spite of the expanding role of tax agents in tax reporting under the SAS, very little research has been directed at examining their views and perceptions. This study, therefore, evaluates the compliance costs of corporate taxpayers from the perspective of tax agents.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Tax Compliance Costs, Self-assessment System, Tax Agents, Corporate Taxpayers, Corporate Income Tax
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Business and Accountancy
Depositing User: Mr. Mohd Samsul Ismail
Date Deposited: 13 May 2015 08:49
Last Modified: 13 May 2015 08:49
URI: http://eprints.um.edu.my/id/eprint/13492

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