Offers a clear and concise analysis of Malaysia's current taxation system in terms of its origin and its adaptation to changing economic and social conditions. With unique insights from experienced legal, accounting, and tax practitioners. as well as eminent academics, this book highlights the need for a holistic review of the taxation system going forward as the country strives for high-income status in the near future. Commissioned by the Malaysian Tax Research Foundation, this book fulfils the government's call for greater industry-academia collaboration and serves as a timely reminder about the importance of taxation in moving our country forward. This book comes at a pivotal time as we venture into new Malaysia. This book is a relevant and useful resource for scholars and policymakers alike as they seek to understand Malaysia's taxation system.
Mohamed Ariff, PhD, is Head of the Economics and Finance Department at Sunway University, Malaysia. He has 27 years of academic experience across Singapore, Australia, Japan, United States, Ireland, and Malaysia. His scholarly works on taxation and on accounting/economics/finance have become standard reference materials in higher learning institutions around the world. Yeah Kim Leng, PhD, is Professor of Economics at Sunway University, Malaysia. He is also Deputy President of the Malaysian Economic Association, Trustee of the Malaysian Tax Research Foundation, Member of the National Consumer Advisory Council at the Malaysian Ministry of Domestic Trade and Consumer Affairs, and Member of Bank Negara's Monetary Policy Committee. He was Group Chief Economist of Malaysia's first credit rating agency for 20 years.
Introduction to Taxation in Malaysia - Mohamed Ariff & Yeah Kim Leng Contemporary Taxation Laws and Practice - Kanchana Chandran, Kalpana Chandran & Paul Linus Andrews Implementation Issues and Challenges: A Taxpayer's Perspective - Jeyapalan Kasipillai & Noor Sharoja Sapiei Tax Collection: Issues and Challenges - Mohamed Ariff & Mohamed Najib Taxing Issues on Deferred Income - Chang Chee Fei, Ng Shir Li & Ng May Yee Talent Management in Tax Administration - Marhaini Mahmood & Aina Hartini Hussin Taxation, Fiscal, and Monetary Policies: A Bottom-Up Perspective - Mohamed Ariff & Yeah Kim Leng A Cross-Country Comparison of Taxation Systems - Chung Tin Fah, Mohamed Ariff & Yeah Kim Leng Australia's Tax Reform Experience: Lessons for Malaysia - Binh Tran-Nam The Way Forward: Challenges and Opportunities for Tax Reforms and Research - Veerinderjeet Singh Index
