Malaysian tax policy and corporate tax burdens : an industry analysis / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai

This study examines corporate income tax burdens, specifically known as corporate effective tax rates (ETRs) of Malaysian listed companies during the new tax regime. The Malaysian tax system had undertaken a major tax reform whereby corporate taxpayers are subject to the current year assessment and...

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Bibliographic Details
Main Authors: Md Noor, Rohaya (Author), Mastuki, Nor'Azam (Author), Bardai, Barjoyai (Author)
Format: Article
Language:English
Published: Universiti Teknologi MARA, Shah Alam, 2009-06.
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