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Tax administration system: a study on the efficiency of Malaysian indirect taxes


Mansor, Muzainah and Tayib, Mahamad and Yusof, Rohana @ Norliza (2005) Tax administration system: a study on the efficiency of Malaysian indirect taxes. International Journal of Accounting, Auditing and Performance Evaluation, 2 (3). p. 321. ISSN 1740-8008

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Abstract

This study examines the capabilities of the current Malaysian indirect tax administration system as one of the fiscal infrastructures in facing the challenges of globalization and trade liberalisation.The results revealed that Malaysian Customs Department had been collecting less indirect taxes revenue each year as compared to the costs incurred in collecting the revenue. The ratio analysis of total arrears to total revenue collected indicated that uncollected indirect tax revenues are on the increasing trend.The finding also indicated that the tax administrative arrangements should be improved to make the system relatively more efficient and effective.The result further indicated that the perception of the employees for both departments towards their commitment is high and statically equivalent.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Muzainah Mansor
Date Deposited: 08 Aug 2016 04:22
Last Modified: 08 Aug 2016 04:22
URI: http://repo.uum.edu.my/id/eprint/18477

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