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...

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Bibliographic Details
Published in:Recent Trends in Social and Behaviour Sciences - Proceedings of the 2nd International Congress on Interdisciplinary Behavior and Social Sciences 2013, ICIBSoS 2013
Main Author: Nazri M.F.; Nawawi A.; Zakaria N.B.; Ab. Aziz N.H.; Abdullah N.
Format: Conference paper
Language:English
Published: Taylor and Francis - Balkema 2014
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84894859875&partnerID=40&md5=af6371bc5fca1e67d491c4e65df87819

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