CCH Books
Taxation and Ethics in Malaysia
Foreword
Tun Tengku Maimun Tuan Mat, Chief Justice of Malaysia
Taxation is a crucial aspect of modern economies, representing the complex interrelations between legal, economic, and social values. It serves as a fiscal mechanism to generate revenue necessary for national development and promoting economic growth. Additionally, taxation plays a vital role in establishing a moral framework that ensures the fair distribution of wealth and resources within a nation.
The taxation landscape continuously evolves in response to globalisation and rapid technological advancements. Tax authorities endeavour to optimise revenue collection, while taxpayers seek to reduce their tax liabilities. This intricate balance frequently poses ethical challenges, prompting reflection on the integrity of both individuals and corporations. There is also a need for careful consideration of government funding necessity alongside broader goals such as equity, fairness, and economic efficiency.
This book, ‘‘Taxation and Ethics in Malaysia’’, offers a timely and thorough analysis of the ethical considerations surrounding the Malaysian taxation system. It explores the historical, current, and future dynamics of taxation while examining the legal and regulatory frameworks that govern tax compliance and the tax appeal process. The book addresses several significant topics, including the perspectives of the Judiciary in tax cases and the complex ethical dilemmas faced by taxpayers, tax authorities and policymakers. Besides, it analyses the ethical and moral dimensions of tax compliance, avoidance, and evasion. It also highlights the essential role of tax administration in effectively managing tax collection and fostering an environment characterised by trust, compliance, and accountability.
I commend the authors for their meticulous research and erudite analysis. This book is a valuable resource for policymakers, tax authorities, taxpayers, academics, and anyone interested in the intersection of law, ethics, and economics. By fostering a deeper understanding of the ethical implications of taxation, this book can help to promote a more just and equitable tax system.
Tun Tengku Maimun Tuan Mat
The taxation landscape continuously evolves in response to globalisation and rapid technological advancements. Tax authorities endeavour to optimise revenue collection, while taxpayers seek to reduce their tax liabilities. This intricate balance frequently poses ethical challenges, prompting reflection on the integrity of both individuals and corporations. There is also a need for careful consideration of government funding necessity alongside broader goals such as equity, fairness, and economic efficiency.
This book, ‘‘Taxation and Ethics in Malaysia’’, offers a timely and thorough analysis of the ethical considerations surrounding the Malaysian taxation system. It explores the historical, current, and future dynamics of taxation while examining the legal and regulatory frameworks that govern tax compliance and the tax appeal process. The book addresses several significant topics, including the perspectives of the Judiciary in tax cases and the complex ethical dilemmas faced by taxpayers, tax authorities and policymakers. Besides, it analyses the ethical and moral dimensions of tax compliance, avoidance, and evasion. It also highlights the essential role of tax administration in effectively managing tax collection and fostering an environment characterised by trust, compliance, and accountability.
I commend the authors for their meticulous research and erudite analysis. This book is a valuable resource for policymakers, tax authorities, taxpayers, academics, and anyone interested in the intersection of law, ethics, and economics. By fostering a deeper understanding of the ethical implications of taxation, this book can help to promote a more just and equitable tax system.
Tun Tengku Maimun Tuan Mat