Show simple item record

dc.contributor.authorPope, Jeffrey
dc.contributor.authorJabbar, Hijattulah
dc.identifier.citationPope, Jeff and Jabbar, Hijattulah (2008) Tax compliance costs of small and medium enterprises in Malaysia: policy implications, School of Economics and Finance Working Paper Series: no. 08:08, Curtin University of Technology, School of Economics and Finance.

Tax compliance costs often fall heavily on small and medium enterprises (SMEs). The international tax literature exhibits a similar pattern of fixed costs effect whether measured for a specific tax or overall business taxes. In Malaysia, the government SME focus is often restricted to general business and finance-related issues. However, the issue of the tax compliance burden is yet to materialise explicitly. This paper discusses this SME tax compliance burden, relevant international and Malaysian compliance cost estimates and challenges for Malaysian SMEs. The paper concludes by indicating the tax policy challenges facing the government, particularly for SMEs.

dc.publisherSchool of Economics and Finance, Curtin Business School
dc.subjectinternational tax compliance
dc.subjectMalaysia tax policy
dc.titleTax compliance costs of small and medium enterprises in Malaysia: policy implications
dc.typeWorking Paper
dcterms.source.seriesSchool of Economics and Finance Working Paper Series
curtin.accessStatusOpen access
curtin.facultyCurtin Business School
curtin.facultySchool of Economics and Finance

Files in this item


This item appears in the following Collection(s)

Show simple item record