Effects of digital economy involvement on book-tax differences in Malaysia

Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country’s tax gap. This study, therefore, attempts to investigate the effects of firms’ digital economy involvement on book-tax...

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Bibliographic Details
Main Authors: Nor Shaipah Abdul Wahab, Tye Wei Ling, Adamu Pantamee Abdurrahman, Ooi Chee Keong, Nik Herda Nik Abdullah
Format: Article
Language:English
Published: Taylor & Francis Group 2021-01-01
Series:Cogent Business & Management
Subjects:
Online Access:http://dx.doi.org/10.1080/23311975.2020.1870806