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Keywords: Taxation
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Journal Articles
International Journal of Law and Management (2026) 68 (1): 43–55.
Published: 26 August 2024
...Ali Salem Almarri Purpose The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with economic goals to strengthen the economy. Design/methodology/approach This study uses...
Journal Articles
International Journal of Law and Management (2022) 64 (2): 150–167.
Published: 17 August 2021
... of the study. In Section 5, the findings and discussion of the study are presented, while in the final part of this paper, conclusion of the study is provided. Tax complexities GST complexities Taxation Malaysia accounting regulation Government regulation Law and regulation Tax law...
Journal Articles
International Journal of Law and Management (2014) 56 (1): 50–65.
Published: 04 February 2014
..., respectively. Malaysia Taxation Corporation Corporate taxpayers Tax complexity Tax compliance has always been an area of concern to policy makers, tax administrators and society in general. This is mainly because tax compliance affects revenue collection and the ability of the government...
Journal Articles
International Journal of Law and Management (2013) 55 (4): 273–294.
Published: 03 July 2013
...Paul Gordon Dickinson Purpose This article aims to examine academic literature and the taxation regulatory environment in Estonia in relation to small and medium enterprises (SMEs). The objective of the paper is to identify key areas of the taxation regulatory environment which affects SMEs...
Journal Articles
International Journal of Law and Management (2012) 54 (2): 166–167.
Published: 16 March 2012
... it. Ashton & Reid Legislation Clubs Associations Civil Liability Employment issues Taxation The area of Clubs and Associations is an area which is one usually confined to those who practice in it. The literature available related to this area by its very nature is short in supply...
Journal Articles
Managerial Law (2001) 43 (1-2): 116–121.
Published: 01 February 2001
..., J.R., (1982) Introduction to Qualified Pension and Profit Sharing Plans, Practicing Law Institute: New York. Managerial Law 121 © MCB UP Limited 2001 Pensions Legislation USA Taxation ...

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