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Green tax policy in Malaysia: are we comparable to the rest of the world?


Zainol Affrin, Zaimah and Saad, Natrah (2018) Green tax policy in Malaysia: are we comparable to the rest of the world? In: 5th International Conference on Accounting Studies (ICAS 2018), 16-17 October 2018, Penang, Malaysia.

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Abstract

It has been feared for a long time that human activity is causing severe destructions to the earth, resulting in global warming, ecosystems threats, air and water pollution, hazardous waste, ozone depletion and rain forest destruction. Such threats are felt in every part of the world, and Malaysia is no exception. Hence, the aim of this paper is to review current practice of green conservation in Malaysia based on Malaysian tax laws and other enforcement agencies. In this respect, the functions of the Inland Revenue Board Malaysia (IRBM), Malaysian Investment Development Authority (MIDA) and Department of Environment (DOE) are reviewed. Furthermore, as a lesson to the country, environmental policy in other major economies countries are comparably reviewed, together with the presentation of overall ranking of green tax index. Before concluding section, a comparison of Malaysian practice is made against the practices in other countries.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Green tax, environmental policy, Malaysian tax laws, major countries
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 21 May 2019 01:15
Last Modified: 21 May 2019 01:15
URI: http://repo.uum.edu.my/id/eprint/26072

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