Determinants of corporate tax non-compliance: evidence from the Special Voluntary Disclosure Programme (SVDP) / Redzuan Ahmad, Zuraeda Ibrahim and Nor Syafinaz Shaffee

• Główni autorzy: Ahmad, Redzuan (Autor), Ibrahim, Zuraeda (Autor), Shaffee, Nor Syafinaz (Autor)
• Format: Książka
• Wydane: 2022.
• Hasła przedmiotowe: Article; PeerReviewed
• Dostęp online: Link Metadata

This paper aims to provide empirical evidence on the determinants of corporate tax non-compliance in Malaysia based on secondary data collected during the Special Voluntary Disclosure Programme (SVDP) in 2018 and 2019. A total of 4,192 cases have been extracted from the integrated Case Management Sy...