ICAS Proceedings

ICAS Online Open-Access Proceedings Library

Natrah Saad


Publication by same author

Year: 2014
Abstract: This paper examines the assumptions of the Slippery Slope Framework using cross-country data; an area which has been neglected since the emergence of the framework in 2008. Several studies in this area have tested the assumption of the framework using primary data collected through survey with stude...
Download PDF: Link
Year: 2014
Abstract: The paper proposes a model to examine the effect of the 2010 fiscal regime changes on investment climate of Malaysia's marginal oil fields. It proposes the use of investment appraisal tools, such as Net Present Value, Internal Rate of Return, Profitability Index, Saving Index and Access to Gross Rev...
Download PDF: Link
Year: 2014
Abstract: This study which examines the readability of the Income Tax Act 1967 (ITA 1967) and its associated Schedules is considered important as the materials are the main references for taxpayers who have intention to comply with their tax obligations. Using FRES and F-KGL analysis, it is found that the ITA...
Download PDF: Link
Abstract: Several factors have been suggested to influence tax compliance behaviour. To date, some of the factors that have been considered include economic and noneconomic. Despite these studies, however, few studies have attempted to consider the influence of work family conflict and fuel subsidy removal on...
Download PDF: Link
Abstract: The need for improved governance of oil and gas sector and sustainability of production coupled with increasing number of stranded marginal oil fields mandated Malaysian authorities to adjust the fields’ fiscal regime. The new regime came with special incentives, and changed the fiscal arrange...
Download PDF: Link

ICAS Online Proceedings Library