Personal income tax non-compliance in Malaysia

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 This was subsequently repealed and replaced by the Income Tax Act 1967, which came into effect on 1 January 1968.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.

Level dc:type.qualificationlevel

other

Grantor dc:publisher.institution

Victoria University of Technology

Year dc:date.issued

2001

Author dc:creator

• Adbul, Mohani

• 1402 Applied Economics
• School of Law
• 1801 Law

Language dc:language

en