Compliance Complexity and Tax Compliance for Individuals in Pre and Post M-filing Implementation in Malaysia
Background: Mobile filing (m-filing) of tax returns through smartphones is one of the approaches to electronic tax filing. While electronic tax filing was introduced in 2006 in Malaysia, m-filing was only introduced into Malaysian tax system in 2012. Objective: Here the objective is to examine wh...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
CSRC Publishing
2015-06-01
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| Series: | Journal of Accounting and Finance in Emerging Economies |
| Online Access: | http://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/60 |