Environmental issues in Malaysia: suggestion to impose carbon tax / Norfakhirah Nazihah Mohd Hasnu and Izlawanie Muhammad

Nohd Hasnu, Norfakhirah Nazihah and Muhammad, Izlawanie (2022) Environmental issues in Malaysia: suggestion to impose carbon tax / Norfakhirah Nazihah Mohd Hasnu and Izlawanie Muhammad. Asian-Pacific Management Accounting Journal, 17 (1): 3. pp. 65-95. ISSN 2550-1631


Malaysia has a long history of environmental issues. The Malaysian government has implemented deterrent and supportive strategies to reduce the issue by penalising polluters and providing tax incentives to encourage green technology developments. However, these strategies are ineffective since the number of pollution issues keeps increasing, and the Malaysia Environmental Performance Index (EPI) 2020 score has dropped. Many countries have implemented carbon tax to mitigate some environmental issues following the recommendation by the Organization for Economic Co-operation and Development. The carbon tax has proven to be an effective strategy not only to reduce environmental problems but also to increase government revenues. This conceptual paper aims to give a brief review of literature for future studies in implementing a carbon tax policy in Malaysia. It is hoped that the findings will assist the Malaysian government in implementing a carbon tax policy to reduce environmental issues and as a strategy to widen its tax base.


Item Type: Article
Email / ID Num.
Nohd Hasnu, Norfakhirah Nazihah
Muhammad, Izlawanie
Subjects: G Geography. Anthropology. Recreation > GE Environmental Sciences > Environmental conditions. Environmental quality. Environmental indicators. Environmental degradation
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Income tax
T Technology > TD Environmental technology. Sanitary engineering > Environmental pollution
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asian-Pacific Management Accounting Journal
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 17
Number: 1
Page Range: pp. 65-95
Keywords: Environmental issues, carbon tax, Malaysia, pollutions, income tax base
Date: April 2022
URI: https://ir.uitm.edu.my/id/eprint/66084
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