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Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia
JABE (Journal of Accounting and Business Education), 2022 This study explored the complexity of corporate tax planning practised by the tax agents. In Malaysia, studies on tax investigations were limited due to the high information privacy factors.
Mohd Rizal Palil, Syahirah Razif
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Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
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Views of Tax Agents on The Malaysian Tax System and Compliance Burden: Qualitative Analysis
Asian Journal of Accounting Perspectives, 2011 This study focuses on the compliance burden of Malaysian corporations from the perspective of tax agents. Two main areas are investigated, namely, suggestions for reducing the tax compliance burden of companies and improving the Malaysian tax system ...
Noor Sharoja Sapiei +3 more
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SHS Web of Conferences, 2017 The Malaysian government introduced the Goods and Services Tax (GST) starting from 1 April 2015 to enhance the revenue collections and mitigate the transfer pricing manipulation.
Muhammad Izlawanie
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Wealth distribution across communities of adaptive financial agents
New Journal of Physics, 2015 This paper studies the trading volumes and wealth distribution of a novel agent-based model of an artificial financial market. In this model, heterogeneous agents, behaving according to the Von Neumann and Morgenstern utility theory, may mutually ...
Pietro DeLellis +3 more
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Can Capital Income Tax Improve Welfare in an Incomplete Market Economy with a Labor-Leisure Decision? [PDF]
Financial Theory and Practice, 2006 This paper is a quantitative exercise in the economic analysis of optimal fiscal policy. We look at an incomplete market economy where agents face idiosyncratic labor productivity shocks and borrowing constraints.
Danijela Medak Fell
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Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model [PDF]
International Economic Journal, 2010 We analyze the evolution and extent of income tax evasion under alternative governmental policies in an agent-based model with heterogeneous agents. A novel aspect of our modeling is the use of an exponential utility function, which allows us to assume ...
Hokamp, Sascha, Pickhardt, Michael
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The effect of income and expense shifting on the corporate income tax evasion [PDF]
Central European Management Journal, 2023 Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents.
Sabina Kołodziej +2 more
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Investigating the effects of a permanent tax shock on banking interest on Economic Variables in Iran: A deterministic DSGE Approach [PDF]
اقتصاد باثبات, 2022 Taxes are considered as a stable and sustainable source of public financing of governments and policy makers which always looking to make the most of this financial tool by establishing optimal tax laws in order to achieve economic goals.
Paria Nejadaghaeianvash +3 more
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Tax Agents’ Acceptance of the Digitalisation of Tax Administration in Malaysia [PDF]
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia, 2021 Digitalisation has changed the way we navigate the economy with the transition to Industry 4.0. The government and taxpayers should work together with tax agents to engage in digital transformation. Moreover, the Government provides a range of incentives in Budget 2020 to accelerate economic growth in the New Economy and Digital Age and further promote
Suzana Saruji, Nadiah Hamid
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