Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai

Md Noor, Rohaya and Mastuki, Nor’Azam and Bardai, Barjoyai (2008) Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai. Malaysian Accounting Review, 7 (1). pp. 1-20. ISSN 1675-4077

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Abstract

This study examines corporate effective tax rates (ETRs) of large Malaysian listed companies during the new tax regime, and further investigates the relationship between corporate ETRs and their attributes. The goal of this study is to compare the effective tax rate effectively experienced by each company within and across sectors, and to provide evidence for factors that cause corporate ETRs to diverge from the statutory tax rate (STR).

Item Type: Article
Uncontrolled Keywords: Effective tax rates, Statutory tax rate, Tax incentives, Public listed company, New tax regime
Subjects: H Social Sciences > HD Industries. Land use. Labor > Corporations > Malaysia
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Tax incentives > Malaysia
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Malaysia
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 12 Apr 2010 06:56
Last Modified: 22 Jun 2017 04:02
URI: http://ir.uitm.edu.my/id/eprint/192

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