Determinants of corporate effective tax rate: The case of corporate tax evaders in Malaysia
Reducing tax evasion is vital mainly because an “enforced compliance” policy is costly and often very expensive (OECD, 2008). Many tax administrations put an enormous effort into combating tax evasion. Available evidence suggests that tax evasion has been found to be particularly acute in many deve...
| Main Authors: | , , , |
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| Format: | Conference or Workshop Item |
| Language: | English English |
| Published: |
Penerbit UMT, Universiti Malaysia Terengganu
2016
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/54874/ http://irep.iium.edu.my/54874/12/54874.pdf http://irep.iium.edu.my/54874/13/54874-abstractbook.pdf |