Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system
Document Type
Conference Item
Publication Date
4-1-2014
Abstract
Reforms and changes in tax laws may affect the level of complexity in the tax system and increase taxpayer compliance costs burden. In Malaysia, the introduction of Self-assessment System (SAS) imposes greater accountability in terms of computational, record keeping and filing requirements upon taxpayers. The increase in taxpayer obligations coupled with higher possibility of audit may require taxpayers to seek assistance from tax agents to handle tax matters on their behalf. In spite of the expanding role of tax agents in tax reporting under the SAS, very little research has been directed at examining their views and perceptions. This study, therefore, evaluates the compliance costs of corporate taxpayers from the perspective of tax agents.
Keywords
Tax Compliance Costs, Self-assessment System, Tax Agents, Corporate Taxpayers, Corporate Income Tax
Divisions
Faculty_of_Business_and_Accountancy
Event Title
2014 International Academic Conference
Event Location
Istanbul, Turkey
Event Dates
13-16 Apr 2014
Event Type
conference