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Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration


Pope, Jeff and Abdul Jabbar, Hijattullah (2008) Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration. Small Enterprise Research, 16 (1). pp. 47-60. ISSN 1321-5906

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Abstract

Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally.The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issues. Even the role of relevant authorities, particularly the Inland Revenue Board, may be considered substantially low.This paper discusses the SME tax compliance burden, relevant international and Malaysian compliance cost estimates, and challenges for Malaysian SMEs. The paper concludes by indicating the challenges facing the Malaysian government and recommending income tax simplification measures.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: PM Dr. Hijattulah Abdul Jabbar
Date Deposited: 27 Jun 2016 07:17
Last Modified: 21 Dec 2016 02:45
URI: http://repo.uum.edu.my/id/eprint/18270

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