Sapiei, Noor Sharoja and Abdullah, Mazni and Sulaiman, Noor Adwa (2014) Regressivity of the corporate taxpayers’ compliance costs. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.
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Abstract
This study evaluates the regressivity of taxpayers’ compliance costs with the corporate income tax reporting requirements.Compliance costs as a percentage of sales turnovers, ranged from 0.057% of the smallest company to 0.001% of the largest company. Larger companies were generally found to have greater compliance costs than their smaller counterparts, but as a percentage of sales, these costs were greater for smaller corporations. This study adds to the growing body of international literature concerning the distribution of compliance costs burden.Findings from these research activities should lead to the progression of more effective and efficient tax policies and practices.
Item Type: | Conference or Workshop Item (Paper) |
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Additional Information: | Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia. |
Uncontrolled Keywords: | Tax compliance costs; regressivity, corporate income tax |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | College of Law, Government and International Studies |
Depositing User: | Mrs. Norazmilah Yaakub |
Date Deposited: | 08 Mar 2015 08:06 |
Last Modified: | 08 Mar 2015 08:12 |
URI: | https://repo.uum.edu.my/id/eprint/13351 |
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