Malaysia Tax collection. Taxpayer compliance 7 Tax assessment 2 Tax avoidance 2 Tax incentives 2 tax 2 Assessment system 1 Barriers 1 Beverages 1 Book-tax differences 1 Budget 1 Construction industry 1 Construction sectors 1 Corporate Effective Tax Rates 1 Corporate failure 1 Corporate governance 1 Creative accounting 1 Cross-Sectional Studies 1 Data storage equipment 1 Economic analysis 1 Electronic tax filing 1 Financial performance 1 Fixed assets 1 Heterogeneity 1 Higher education 1 Humans 1 Income and expenditure. Budget 1 Income smoothing 1 Income tax 1 Investments 1