CCH Books
Taxation and Ethics in Malaysia
Foreword
YAB Dato’ Seri Anwar Ibrahim, Prime Minister of Malaysia
Ethical taxation is about building a fairer society, fostering goodwill and ensuring that all stakeholders contribute to the common good. Through this lens, we can build a tax system that not only sustains economic growth but also upholds the values of integrity and fairness.
Through this book, the authors, Mr Irsyad Tariq and Mr S. Saravana Kumar, seek to explore the intricate relationship between tax policy, ethical considerations, and their implications for businesses and individuals within the Malaysian context. I wish to congratulate them on this endeavour as this book is the first of its kind in Malaysia and this region.
As Malaysia continues to evolve as a dynamic economy, the challenges of tax compliance, evasion and avoidance have come to the forefront. Ethical taxation is not merely a legal obligation; it is a societal expectation that fosters trust between citizens and the state. This trust is essential for sustainable economic development and social equity.
The Malaysian tax system, characterised by its continuous reform, demands that stakeholders - from policymakers to corporate entities - recognise the ethical dimensions of their fiscal responsibilities. In this regard, I am pleased that this book has delved into various topics, including the principles of tax justice, corporate social responsibility and the role of ethical frameworks in shaping tax policy.
As Malaysia continues to introduce important tax reforms, discussions on justice and ethical tax practices are paramount to ensure that Malaysian are able to enjoy continued important benefits while the government builds greater trust with its biggest tax paying citizens. It is my sincere hope that this book will stimulate thoughtful dialogue among practitioners, scholars and policymakers, ultimately contributing to a more equitable and transparent tax environment.
I hope the efforts of the authors in writing this book will assist us in navigating the complexities of taxation and ethics, striving for a future where fiscal responsibilities align with our moral obligations.
Anwar Ibrahim
Through this book, the authors, Mr Irsyad Tariq and Mr S. Saravana Kumar, seek to explore the intricate relationship between tax policy, ethical considerations, and their implications for businesses and individuals within the Malaysian context. I wish to congratulate them on this endeavour as this book is the first of its kind in Malaysia and this region.
As Malaysia continues to evolve as a dynamic economy, the challenges of tax compliance, evasion and avoidance have come to the forefront. Ethical taxation is not merely a legal obligation; it is a societal expectation that fosters trust between citizens and the state. This trust is essential for sustainable economic development and social equity.
The Malaysian tax system, characterised by its continuous reform, demands that stakeholders - from policymakers to corporate entities - recognise the ethical dimensions of their fiscal responsibilities. In this regard, I am pleased that this book has delved into various topics, including the principles of tax justice, corporate social responsibility and the role of ethical frameworks in shaping tax policy.
As Malaysia continues to introduce important tax reforms, discussions on justice and ethical tax practices are paramount to ensure that Malaysian are able to enjoy continued important benefits while the government builds greater trust with its biggest tax paying citizens. It is my sincere hope that this book will stimulate thoughtful dialogue among practitioners, scholars and policymakers, ultimately contributing to a more equitable and transparent tax environment.
I hope the efforts of the authors in writing this book will assist us in navigating the complexities of taxation and ethics, striving for a future where fiscal responsibilities align with our moral obligations.
Anwar Ibrahim