Cooperative Tax Compliance Framework for Malaysian Tax Authority
Bibliographic record
Abstract
The existence of the cooperative compliance concept is a sign of evolvement in tax compliance where compliance towards tax law is settled on the basis of cooperation between the tax authorities and taxpayers to ensure the timely payment of the right amount of tax. Cooperative tax compliance which is built on trust and transparency as well as predictability and certainty requires tax authority and taxpayers to collaborate in achieving optimal compliance. This open relationship approach allows taxpayers to receive advance certainty and have reduced compliance costs while the tax authority benefits from more efficient use of limited resources. Following the recommendation by the Organisation for Economic Co-operation and Development (OECD), 24 countries namely Australia, Austria, Canada, Denmark, Finland, France, Germany, Hong Kong, Hungary, Ireland, Italy, Japan, Netherlands, New Zealand, Norway, Portugal, Russia, Singapore, Slovenia, South Africa, Spain, Sweden, UK, and USA) have implemented this enhanced relationship. Notwithstanding the success stories of its implementation in developed countries, this scheme is yet to be formally adopted in Malaysia. In line with that, the perceptions of 48 tax professionals and four tax administrators were sought through survey and interview in order to understand their views on the feasibility of cooperative tax compliance in Malaysia. The survey respondents were systematically selected among 2,800 tax professionals who registered with the Inland Revenue Board Malaysia (IRBM). As for interview, the participants were invited based on their experience dealing with cooperative tax compliance. Generally, they consistently believe that cooperative tax compliance is feasible but subject to certain conditions. These include simplicity of tax laws, mind-set change of tax administrators, tax education, transparency, mutual trust, and adequacy of tax personnel. Based on the aforementioned findings together with a review on cooperative tax compliance adopted in other developed countries, this study proposes a framework of cooperative tax compliance for the Malaysian environment. It is hoped that this framework will strengthen the current compliance strategies by offering a quality compliance approach.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.002 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.160 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".