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    The viability of a pre-filled income tax return system for Malaysia

    173487_52004_JCIBG 17 2 FINALfull paper.pdf (238.2Kb)
    Access Status
    Open access
    Authors
    Ibrahim, Idawati
    Pope, Jeffrey
    Date
    2011
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Ibrahim, Idawati and Pope, Jeff. 2011. The viability of a pre-filled income tax return system for Malaysia. Journal of Contemporary Issues in Business and Government. 17 (2): pp. 85-102.
    Source Title
    Journal of Contemporary Issues in Business and Government
    Additional URLs
    http://search.informit.com.au/documentSummary;dn=074241999697679;res=IELBUS
    ISSN
    13236903
    School
    School of Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/3294
    Collection
    • Curtin Research Publications
    Abstract

    Many countries have made various efforts to reduce tax non-compliance and the related compliance costs. These efforts include a pre-filled return system that no longer requires taxpayers to fill-up their tax return form. The aim of this paper is to examine the viability of a pre-filled return system for Malaysia. Specifically, five critical success factors suggested by the Organisation for Economic and Co-operation Development are examined in the Malaysian context. It is found that the pre-filled return system could prove viable due to the existing accurate withholding system, high integrity taxpayer identifiers and effective use of technology. The biggest challenge is posed by the need for comprehensive systems of third-party reporting to the revenue body and compatible legislative framework. The paper concludes that under the current Malaysian tax structure, a partially pre-filled return system is a more viable choice; a fully pre-filled return system is possible for higher detection of non-compliance.

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