Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory
Purpose – The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve. Design/methodology/approach – The paper analyses time series data for the period 199...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English English |
| Published: |
Emerald Publishing Limited
2018
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/67694/ http://irep.iium.edu.my/67694/ http://irep.iium.edu.my/67694/1/IJIF-07-2017-0011.pdf http://irep.iium.edu.my/67694/7/67694_Malaysian%20corporate%20tax%20rate%20and%20revenue_scoopus.pdf |