Tax Agents Perceptions of the Corporate Taxpayersâ?? Compliance Costs under the Self-assessment System

Noor Sharoja Sapiei ()
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Noor Sharoja Sapiei: University of Malaya

No 100268, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

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, recordkeeping 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 (search for similar items in EconPapers)
JEL-codes: H26 M29 M49 (search for similar items in EconPapers)
Pages: 1 page
Date: 2014-05
New Economics Papers: this item is included in nep-acc, nep-iue, nep-pbe and nep-sea
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Published in Proceedings of the Proceedings of the 9th International Academic Conference, Istanbul, May 2014, pages 810-810

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Persistent link: https://EconPapers.repec.org/RePEc:sek:iacpro:0100268

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