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: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
CSRC Publishing
2015-06-01
|
Series: | Journal of Accounting and Finance in Emerging Economies |
Online Access: | http://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/60 |