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: CHARACTERISTICS OF AN EFFICIENT TAX SYSTEM: THE CASE OF MALAYSIAN INDIRECT TAX

Mansor, Muzainah and Tayib, Mahamad and Yusof, Rohana @ Norliza (2005) : CHARACTERISTICS OF AN EFFICIENT TAX SYSTEM: THE CASE OF MALAYSIAN INDIRECT TAX. In: NA. (Unpublished)

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Abstract

This study examines Malaysian indirect tax administration system as one of the fiscal infrastructures in facing challenges of globalization and trade liberalization. As a member of ASEAN group, Malaysia has the obligation to comply with the ASEAN Free Trade Agreement (AFTA) and ASEAN Framework Agreement in Services (AFAS) by the year 2005. The dateline would be an important factor that might force Malaysia to strengthen the existing indirect tax administration system...

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > H Social Sciences (General)
ID Code:802
Deposited By:Mr PEPM Automasi
Deposited On:07 Jun 2006
Last Modified:20 Jun 2007 16:44

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