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Personal income tax non-compliance in Malaysia

Adbul, Mohani (2001) Personal income tax non-compliance in Malaysia. Other Degree thesis, Victoria University of Technology.

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Abstract

A modern tax system was first introduced into the Federation of Malaya by the British in 1947. This was subsequently repealed and replaced by the Income Tax Act 1967, which came into effect on 1 January 1968. Subsequently, the Inland Revenue Board (IRB), formerly known as the Inland Revenue Department (IRD), was created as the government agency that has the responsibility for collecting income taxes for Malaysia. As with other tax collecting agencies, it has to deal with the problem of income tax non-compliance.

Item Type: Thesis (Other Degree thesis)
Additional Information:

Doctor of Business Administration

Uncontrolled Keywords: taxation, Malaya, income tax, tax evasion, government
Subjects: FOR Classification > 1402 Applied Economics
Faculty/School/Research Centre/Department > School of Law
FOR Classification > 1801 Law
Depositing User: VU Library
Date Deposited: 05 Aug 2010 04:48
Last Modified: 23 May 2013 16:44
URI: http://vuir.vu.edu.au/id/eprint/15760
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