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Category: ICAS 2017 Proceedings
Author: Idawati Ibrahim
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The art of taxation consists in so plucking the goose as to obtain the largest possible amount of feathers with the smallest possible amount of hissing. The amount of hissing in taxation could be measured and monitored through the estimation of compliance costs. Issues related to tax compliance costs are therefore relevant to be discussed in order to come out with a good model for tax compliance costs estimation. This paper aims to review issues related to income tax compliance costs estimation for personal taxpayers. Specifically, the issues reviewed in this paper are related to the items to be included as compliance costs estimation components and the valuation of time in compliance costs estimation. It is hoped that this study can contribute as a basis in developing a compliance costs estimation model in general.

Keywords: Compliance costs, personal income tax, time valuation, Malaysia.

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