Wan Abdullah, Wan Faizah
(2002)
Self assessment : an opportunity to reduce tax / Wan Faizah Wan Abdullah.
Wahana Akademik, 1 (1).
pp. 115-121.
ISSN 1675-2414
Abstract
This paper explains the new Inland Revenue Board's Self Assessment System and its implication for the taxpayers. This paper also discusses tax evasion and tax avoidance and their legal consequences. Besides, some suggestions on how to avoid tax legally has been given in general. The antitax
avoidance provision, which is designed to counter tax avoidance is also discussed in this paper.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Wan Abdullah, Wan Faizah UNSPECIFIED |
| Subjects: | H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue H Social Sciences > HV Social pathology. Social and public welfare. Criminology > Tax evasion |
| Divisions: | Universiti Teknologi MARA, Kedah > Sg Petani Campus |
| Journal or Publication Title: | Wahana Akademik |
| ISSN: | 1675-2414 |
| Volume: | 1 |
| Number: | 1 |
| Page Range: | pp. 115-121 |
| Keywords: | Self Assessment System, Tax Evasion, Tax Avoidance, Anti-Tax Avoidance |
| Date: | 2002 |
| URI: | https://ir.uitm.edu.my/id/eprint/11850 |
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