Misconducts in record keeping for cash businesses: Malaysian evidence on game-playing issues on audit estimates between tax representatives and the tax office
This study aims to identify the game-playing arguments or issues that are frequently raised by tax representatives acting on behalf of their clients in an effort to lower down the additional tax adjustments and penalties deriving from the audit estimates. Moreover this study also examines the prefer...
| Published in: | Recent Trends in Social and Behaviour Sciences - Proceedings of the 2nd International Congress on Interdisciplinary Behavior and Social Sciences 2013, ICIBSoS 2013 |
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| Main Author: | |
| Format: | Conference paper |
| Language: | English |
| Published: |
Taylor and Francis - Balkema
2014
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84894859875&partnerID=40&md5=af6371bc5fca1e67d491c4e65df87819 |