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Examining the Malaysian state governments fiscal effort: The case of forest-based revenue 2000-2008


Abdul Jalil, Ahmad Zafarullah and Harun, Mukaramah and Che Mat, Siti Hadijah (2012) Examining the Malaysian state governments fiscal effort: The case of forest-based revenue 2000-2008. In: 2012 International Conference on Economics Marketing and Management (ICEMM 2012) , 5th to 7th January 2012 , Hong Kong, China.

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Abstract

The paper seeks to examine the effort exerted by the state governments in Malaysia in collecting their forest-based revenue for the period of 2000-2008.The underlying objective is to see whether state governments are using its tax base optimally or not.These measures of tax efforts can later be used as a basis in calculating the amount of intergovernmental grants that the federal government can transfer to the state governments.The method used in order to measure the tax capacity and the tax effort is the representative revenue system (RRS) approach.The paper found that state governments in Malaysia differ significantly in both their tax capacity and tax effort. It is also found that the less developed states seem to be relatively more dependent on the forest-based revenues as compared to the more developed ones.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISSN: 2010-4626 Organized by IEDRC
Uncontrolled Keywords: state governments, fiscal effort, fiscal capacity.
Subjects: H Social Sciences > HJ Public Finance
Divisions: School of Economics, Finance & Banking
Depositing User: Dr. Ahmad Zafarullah Abdul Jalil
Date Deposited: 27 May 2013 02:37
Last Modified: 19 Apr 2016 00:19
URI: http://repo.uum.edu.my/id/eprint/7396

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