Page 83 Search . and Mrs. ) & Sharoja, N 2010, ' Compliance costs and compliance of corporate taxpayers in Malaysia ', International Conference on Tax Administration, Sydney NSW Australia, 7/04/10 - 9/04/10 pp. Yong Mun Ching, Jeyapalan Kasipillai and Ashutosh Sarker 490 A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey Raihana Mohdali, Serkan Benk, Tamer Budak, Khadijah MohdIsa and Salwa Hana Yussof 506 The role and dimensions of taxpayer commitment in tax compliance behavior Marina Bornman and. Kasipillai and Jabbar (2006) stated that tax knowledge is an essential element related to tax compliance. J. Build your family tree online ; Share photos and videosKasipillai**** Several new findings on compliance costs of small and medium enterprises ("SMEs") are reported in this article for the first time from an emerging economy, Malaysia. Kirchler et al. Kampung Kasipillay Kampung Kasipillay is a freehold residential development within the vicinity of Jalan Ipoh and Sentul, a stone’s throw away from Kuala Lumpur City Centre. 3, pp. Kasipillai and Jabbar (2003) and Saad (2011) as it focuses on tax compliance attitude. Loving father of Dr Vernu (Australia), Nantha/Babu (UK), Uma (UK). SAS for Corporations. AU - Lee, Mei Yee. Selvan Kasipillai has been working as a Chief Executive Officer, Cfp at KNN Financial for 19 years. Kasipillai. Additional compliance responsibilities for…. Monash University - Sunway Campus. By Ewe Paik Leong - October 27, 2016 @ 2:00pm. Kasipillai. 1, pp. 1 - 12. This study examines whether Malaysian public listed companies (PLCs) use deferred taxes to avoid an earnings decline. Baldry and Prasada Rao}, year={1998} }Genealogy for Kasipillai (deceased) family tree on Geni, with over 230 million profiles of ancestors and living relatives. Book excerpt:Loving son in law of the late Mr. Feedback (required) Email (required) Submit If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U. Login. Growth in the number of motor vehicles has exacted costs on both the Malaysian economy and environment. The licence type is DRIVING INSTRUCTOR (V). Listed This Month. TY - BOOK. Abstract. Finally, Mahenthiran and Kasipillai [36], for the period of 2006-2008, observed that ETRs based on tax payment are lower for SOEs. Share with others. Kasipillai Vallipuram. The company's principal address is. Loving father of Dr Vernu (Australia), Nantha/Babu (UK), Uma (UK). 1 ed. Business Law & Taxation. aaaa. Abstract. is a money service business registered with Financial Transactions and Reports Analysis Centre of Canada (FINTRAC). Y1 - 2010. She wanted to be a doctor. This paper presents the findings of the first study carried out in 2010 on the compliance costs of Malaysian corporate taxpayers under the self-assessment system (SAS) environment. He was born on May 9, 1944 as the only son of Mr. Eglinton Avenue East 3228. AU - Chan, Pikkay. The Malaysian government too has encouraged mergers among financial institutions since the 1997‐98 financial crisis so as to create stronger and more viable business entities. knowledge, the co mpliance level with the tax system could be stimulated. This study presents compliance costs of Malaysia's Small and Medium Enterprises (SMEs) for the income tax assessment year 1998. 168 Australian Academy of Accounting and Finance Review 9ROXPH ,VVXH 2FWREHU12 AFFIN BANK BERHAD (25046-T) Annual Report 2013. TY - JOUR. , contact info, ⌚ opening hours. 5. in Toronto - Get Details of M. Rajendran Uday. Genealogy profile for Vinayagamoorthy விநாயகமூர்த்தி Kasipillai. Issue publication date: 10 August 2022. PB - McGraw-Hill Education. Similarly, Australia’s path to a broad‑based consumption tax was. Trusted information source for millions of people worldwide. It is most frequent in Denmark, where it is held by 10 people, or 1 in 564,472. The son Anand died in a car accident in Uganda and he had a posthumous son Mahen. VL - 52. Share your family tree and photos with the people you know and love. ,This study. Y1 - 2008. By Jaffna stan dards, Seetha has a reasonably well paying clerical job and is the primary breadwinner for the family. Name. Noor Sharoja Sapiei, J. Jeyapalan Kasipillai and Hijattulah Abdul Jabbar 74 States (US), the estimated sizes of tax gap were US$280 billion in 1998 and US$312–353 billion in 2001 (General Accounting Office [GAO], 2005). Permasalahan dan penyelesaian dalam pencukaian. (2006) and Saad (2014) stated that taxpayer tends not to comply either intentional or unintentional if tax knowledge not involve. AU - Kasipillai, Jeyapalan. Since that terrible day, I have campaigned for the truth about what happened. Kasipillai, J. Build your family tree online ; Share photos and videosHe is the beloved son of the late Poothathamby Karthigesu and Atchimuthu of Sirupiddy. This new strategy require taxpayers to take more responsibility for getting their tax returns correct, since the information. Receive on the same day or next business day Current Exchange Rates by kasippillaiandsons Name. Wish you continued success M. 2. He was "picked" by Mehboob Khan whom he met at. Genealogy profile for Dr. The . Y1 - 2012. EP - 656. MSB Registration Information Corporation Information Location Information For Kasipillai Jeyavanitha, a mother of four, the defining moment of the conflict came in March 2009, just two months before the war ended eight years ago on May 18. S. First Name Last Name Hint: Try searching for a relative alive in 1940. Noor Sharoja Sapiei, J. Jeyapalan Kasipillai. Eglinton Avenue East 3228. SN - 1048-3306. Abstract: Reforms and changes in tax laws may affect the level of complexity in the tax system and increase taxpayer compliance costs burden. E-mail address: natrah@uum. Get directions. Trusted by millions of genealogists since 2003. Reliable,responsible and trustworthy,any lapses corrected immediately. Key influences are income tax rates, the rate of interest, rate of inflation, and structural change in the financial market. I hope that you will enjoy getting to know me better. S. Follow Author. 7%. He is the son of Kasipillai and Kathirasipillai of Thoppu, Achuveli, Jaffna. Son of Sinnappu S and Theivanapillai S. SSS Kasipillai: Birthdate: estimated between 1818 and 1938 : Death: Immediate Family: Husband of Valambiahi Sethupathy Kasipillai Father of Private; Ganeshkumar Sethupathy Kasipillai and Sureshkumar Sethupathy Kasipillai. Sarker; Published 2018; Business; Malaysia introduced GST in April 2015 to reduce its budget deficit. Skip to search form Skip to main content Skip to account menu. Business. Build your family tree online ; Share photos and videosJeyapalan Kasipillai. 2000. J Kasipillai, H Abdul-Jabbar. Business. Ontario Finance Inc. YBhg. Son of Vallipuram Kasi natha udaiyar and Sinnachipillai Kasi natha udaiyar Husband of THAIYALMUTHTHU KANDIAH Father of THANGARATNAM THAMBIAH;. N2 - This study examines whether political connections and corporate governance influence effective tax rates of public listed companies (PLCs) in Malaysia. Previously, Pavithiran was a Courtier Hypothécaire Sta giaire at Dominion Lending Centres and also held positions at TD Bank Group, TD Bank Group, TD Bank Group, CIBC. Ontario Finance Inc. Fullscreen. sibling. While there have been some small hiccups in the adoption of. Son of Kandiah Kasipillai and Sornam Kandiah Brother of Private; Private and Somasundaram Kandiah. This study focuses on the determinants of taxpayer compliance behaviour with respect to corporate income tax reporting requirements in Malaysia. Contact Us – M. Download APP for FREE. SN - 9789675771231. Industry: Nondepository Credit. Jeyavanitha Kasipillai's daughter went missing when she was 17. Kasipillai and Hijatullah (2006), noncompliance may take several forms, which include failure to submit a tax return within the stipulated period or non-submission; understatement of income; overstatement of deductions; and failure to pay assessed taxes by the due date. Managed by: Private. This study examines whether the tax avoidance strategies that reflect special tax provisions provided to industries is determined by the ownership structure and the firm’s corporate governance mechanisms including incentives given to executives. The last she saw of her daughter was her blurring face as the vehicle sped off in the sand. Mohamed Hashim Nehar recommends M. Simon Casie Chetty, the first civil servant of Ceylon was a member of the Legislative Council, judge, scholar and prolific author. Email Address *. 19, no. Kasipillai. Share your family tree and photos with the people you know and love. Prior studies were done using large exchange-listed firms. Guide To Advanced Malaysian Taxation. Selvanayagam and Kasipillai, Loving son in law of the late Mr. I recommend to any one who needs there service. ((2014). Kasipillai & Sons Inc. He had his primary and secondary education at Parameshwara College, Jaffna, excelling in studies and graduated from the University of Ceylon (Peradeniya) with a degree in double. Co-Authors. Distributive effects of the introduction of GST in Malaysia. child. , 2006), which documented that possessing tax knowledge would lead to higher compliance rates. Known by his mononym, Surendra was born and educated in Punjab to be a lawyer by profession. This study investigates how the introduction of GST impacts SME owners in the retail sector. Pages (from-to) 383 - 409. and Jegan, J. M3 - Book. Toggle FilterDE SILVA - MRS. Kasippillai & Sons Inc. AU - Kasipillai, Jeyapalan. As one of the last countries in the region to adopt a goods and services tax (GST), or value‑added tax (VAT) as the tax is commonly labelled outside Anglo jurisdictions, Malaysia had no shortage of international and regional experiences to draw on when designing and implementing the new tax. Number on roll increased from 600 to 1190. Kirchler et al. EP - 969. JO - Tax Notes International. The Registered Agent on file for this company is Thiviyarajan Kasipillai and is located at 519 Woodlawn Avenue, Buffalo, NY 14208. My family would like to thank Dr Kana's mother, Madam Rajeswari Kasipillai, for giving birth and raising such a wonderful son who had been a great blessing in our lives and certainly, in the lives. Build your family tree online ; Share photos and videos My name is Dr Kasipillai Manoharan. Malaysia had two attempts since 2005 to introduce a consumption tax, and on the third and finally successful attempt, its Goods and Services Tax Act 2014 took effect from April 2015. In Malaysia, ethnic background of a taxpayer could be a major determinant of tax compliance. questionnaire contains two major sections, the first section collects the demographic information . Feedback to SSRN. 5 son, deceasd young 5 Dr Rajah Cooke 6 Neil Cooke, Colombo Son. M. Kasipillai J, A comprehensive guide to Malaysian taxation under self-assessment system (2nd ed, McGraw Hill, Selangor, 2005) pp 31 33. Abstract. 2014; Sort results. Share your family tree and photos with the people you know and love. Set a wok over medium-high heat. In Malaysia, ethnic background of a taxpayer also could be a major determinant of tax compliance. He was the son of the late Kasipillai Vallipuram and late Kanagamani Vallipuram and son-in-law to the late Arumugam Sinnathamby and late Chellachipillai Sinnathamby. SERVICES FROM INDIA. Referenced Authors. J Kasipillai. In addition, this study also examines whether corporate governance mechanisms attenuate the extent to which deferred taxes are used to manage earnings. He is the son of Kasipillai and Kathirasipillai of Thoppu ,Achuveli, Jaffna. By incidence. People Projects Discussions. T1 - Malaysia publishes tax treaty with Bosnia and Herzegovina. m. Search. underst anding a nd explaining the tax compliance be haviour. Mun Ching, Jeyapalan Kasipillai and Ashutosh Sarker 490 A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey Raihana Mohdali, Serkan Benk, Tamer Budak, Khadijah MohdIsa and Salwa Hana Yussof 506 The role and dimensions of taxpayer commitment in tax compliance behavior Marina Bornman and. Abstract: This study evaluates the influence of education on tax compliance among undergraduate students in Malaysia. Research output: Contribution to journal › Letter › Other. Seetha is a divorcee and Yasodha never married. Son of Kasipillai Thilliampalam and Chellachi Thilliampalam Husband of Parasakthi Navaratnam and Malar Navaratnam Father of Private User; Private User; Senthoorselvan Navaratnam; Private User; Private User and 1 other Brother of Annapooranam Nagalingam; Annaluxmi Chelliah; Thilliampalam Nadarajah; Private and Aachiamma Thilliampalam Jeyapalan Kasipillai ∗, Norhani Aripin† and Noor Afza Amran‡ Abstract This study evaluates the influence of education on tax compliance among undergraduate students in Malaysia. The 9th child of Dr SC Paul was Arthur Terrence called Titty to family and who was known as Dr ATS Paul. I recommend to any one who needs there service. Feedback to SSRN. Kasipillai, J, Walpole, M (ed. Dr Jeyapalan Kasipillai is a professor at Monash University Malaysia (MUM). Education. Single Family Home 14 Latchford St - Belleville, Canada. DON WASALATANTRI SOMA Beloved wife of Peduruhewa Buddhadasa de Silva of Panadura, mother of Anoma Soyza, Malani, Perem, Pathma Swaris and Sandhya de Silva (Attorney-at-Law), mother-in-law of Laksman Soyza, Michael, Perem, Rex Swaris and Priyantha de Silva, expired. Eze. Shah Alam Kasipillai, J, and Hanefah, MM 2000, 'Ta x professionals' views on self -assessmentTotal downloads of all papers by Jeyapalan Kasipillai. In discharging these obligations, taxpayers must. Kasipillai, Jeyapalan ; Pak, Mei Sen. 97 billion (A$ 13. Son of Private Husband of Theivanaipillai Suvaminathar Father of Private; Private and Kasipillai Suvaminathar. Wish you continued success M. 1994 and Kasipillai, 1996). Similarly, Kasipillai, Aripin, and Amran (2003) defines tax evasion as the taxpayer's ability to properly arrange his tax affairs based on law and regulation (any provision not violated) in order. Kasipillai, M. Mahenthiran and Kasipillai (2012) found evidence that Malaysian PLCs engaged in multi-year tax planning strategies when corporate tax rates were lowered. Kampung Kasipillay was a formerly a rubber plantation. The adoption of Self-Assessment System (SAS) results in a considerable shift of responsibility upon taxpayers with regards to their comp liance obligations. S. Ontario Finance Inc. PY - 2010. AU - Kasipillai, Jeyapalan. Highly Influential Citations 58. Libraries near you: WorldCat. Date Written: June 1, 2014. Kasippillai & Sons. Tax professionals' views on self assessment system. The costs of complying with VAT were higher and take up more internal time costs than other taxes. January 3, 2021 ·. I look forward to sharing my story. Book excerpt:Genealogy for Shanmugampillai Kasipillai (deceased) family tree on Geni, with over 240 million profiles of ancestors and living relatives. Kasipillai and Thangamalar, Beloved husband of Ranjinidevi (Kili), Ever loving father of Gowshikan, Rameshan and Subhothini,. M. In Malaysia, ethnic background of a taxpayer also could be a major determinant of tax compliance. SN - 1077-291X. Sheeva Kumar was 20. My family would like to thank Dr Kana's mother, Madam Rajeswari Kasipillai, for giving birth and raising such a wonderful son who had been a great blessing in our lives and certainly, in the lives. view all VALLIPURAM KANDIAH's Timeline. 1. Kasipillai, J & Muthiah, M 2009, ' Thin capitalisation and its impact on taxable income ', International Company and Commercial Law Review, vol. Ia terletak di antara Segambut dan Sentul . 1. 92 - 109. LEE, KL. PY - 2012. Minutes later, the men shoved Kasipillai and another mother from the truck. Share your family tree and photos with the people you know and love. Managed by: Private User Last Updated: November 15, 2014The paper provides a review of the research completed to date on tax compliance costs and tax compliance of corporate taxpayers. and Mrs. 92 - 109. I’m Selvan Kasipillai, proud owner of KNN Financial Corporation. AU - Kuppusamy, Kalaithasan. Get directions. Kasipillai Romee was 16. Genealogy profile for Visvanathamuthali VANNIYA MUTHALI. Malaysia has adopted an Official Assessment System (OAS) whereby taxpayers were assessed by the tax authorities based on the tax returns filled by them. KNN Financial is part of the Accounting Services industry, and located in Canada. Kasippillai & Sons Inc. Minutes later, the men shoved Kasipillai and another mother from the truck. Using a sample of 221 PLCs listed on the main and second boards of. Kasipillai, A. The Registered Agent on file for this company is Thiviyarajan Kasipillai and is located at 519 Woodlawn Avenue, Buffalo, NY 14208. Private. Kasipillai Surname Distribution Map. Jeyapalan Kasipillai, Mei Yee Lee, Sakhti Mahenthiran. Son of Vinayagamoothi Kasipillai and Thanaluxsmi Vinayagamoothi Brother of Private; Private; Private; Private and Private . The business office address is M1K. Annaluxmi Chelliah. We conducted semi-structured face-to-face interviews with owners of GST-registered SMEs within the context of the theory of. 1985; Yogarajah Hemachandra – 04. father. Read More . Adopting a. child. According to Hanefah, Ariff, and Kasipillai (2002), the production processes of SMEs are usually labour intensive and they usually serve as suppliers for the larger manufacturing firms with their operations being highly dependent on raw materials sourced locally. The registration number is #M09186962. autoevaluación y el uso de estrategias de ap rendizaje de los alumnos y c. JF - Australian Tax Forum. He has been trying to get justice for his son’s murder – which he witnessed – for the last five years. Genealogy profile for Sinnappu S. N2 - Outlines the Indian goods and services tax (GST) legislation that entered into force on 1 July 2017, including: the three components and four tiers of the GST regime; the background to the 2017 measures; and the uncertainties over the regime's economic and. Sivapalan Kasipillai's Phone Number and EmailColombo (AsiaNews) – "On 28 May, Kasipillai Jeromy would have been 25 years old. SP - 41. Read verified and trustworthy customer reviews for Kasippillai & Sons. Travel demand management: Lessons for Malaysia. The company's principal address is. / Kasipillai, Jeyapalan; Dhoraisingam, Shyamala. 87 billion), around 5. English. This permanent reduction in rates suggests that Malaysian PLCs may have had an incentive to defer tax payments during this period by aggressively. SRI MAHAMARIAMMAN TEMPLE, JALAN TUN H. This study concerns eighteenth century Dutch East India Company (VOC) tax farming practices in the Southeast Asian port town of Malacca. Build your family tree online ; Share photos and videosGenealogy profile for Nagamuthu Kasipillai. On t he other hand, tax ad ministrators can assist and advise taxpayers to confirm compliance pro cedures. Eastern, Monday - Friday. Female directors’ monitoring and earnings quality: the moderating effect of political connections and family ownership - Author: Chwee Ming Tee, Jeyapalan Kasipillai This study aims to examine whether the monitoring effectiveness of female directors in corporate boards is moderated by political connections and family ownership. Kasipillai and Sons. Prior studies on tax compliance have focused little on gender as a predictor of compliance. Mahenthiran and Kasipillai (2012) found evidence that Malaysian PLCs engaged in multi-year tax planning strategies when corporate tax rates were lowered from 35% to 25% over the period 1999–2009. S. 4. view all Immediate Family. Empirical data from VOC archives are used to determine the value of VOC’s tax farming. The last she saw of her daughter was her blurring face as the vehicle sped off in the sand. Citations 604. Kandiah Kasipillai. Add another edition?This surname is the 4,649,889 th most frequently used last name world-wide It is held by approximately 1 in 404,863,662 people. Date Written: September 27, 2013. V. Share your family tree and photos with the people you know and love. Perinpanayakam has invited you to join their app - PERRYK. Journal of Banking and Finance - Law and Practice, 21(4), 292 - 311. “Kasipillai and her 17-year-old daughter, Jeromy, were running toward safety during a shelling attack when a pickup truck approached. Additional compliance responsibilities for…. After some time - she continues - some young people managed to escape and surrender to the regular army. h-index 12. PY - 2009. Skip to main content. ER - Kasipillai J, Pasupathy N. May his soul rest in Peace. Previous research (Kasipillai, 2005; Weichenrieder, 2007; Tomlin, 2008; Masafo, 2009, Ocheni and Gemade, 2015; Bouazza, Ardjouman and Abada (2015), provides clear evidence that small and medium enterprises are affected disproportionately by compliance costs in that when scaled by sales and assets, the compliance costs of SMEs are higher. Follow us onThe VAT compliance costs were estimated at £1. But for Kasipillai and other Sri Lankans, the hopes born just over two years ago are rapidly fading. Vinayagamoothi Kasipillai: Birthdate: estimated between 1884 and 1944 : Birthplace: Pannalai பன்னாலை , Tellippalai, Jaffna, Northern Province, Sri Lanka:. 30, no. edu. is a money service business registered with Financial Transactions and Reports Analysis Centre of Canada (FINTRAC). The erection of a the new three storeyed building in 1987 & 1989 in memory of the founders was largely to the labours of the president Mrs. 09. PY - 2017. 463 The adoption of GST in Malaysia: lessons not learned and a few new paths Jeyapalan Kasipillai*and Richard Krever** Abstract As one of the last countries in the region to adopt a goods and. The licencee name is BALESWARAN, KASIPILLAI. Besides, Eriksen and. S. Son of Visvanahar and Pathinipillai Husband of Vallipillai Vairavapillai Father of Private and Private Brother of Private; Kasipillai and Private . For reasons such as increasing disposable incomes and poor management of the public transportation system, the number of vehicles has grown. As one of the last countries in the region to adopt a goods and services tax (GST), or value‑added tax (VAT) as the tax is commonly labelled outside Anglo jurisdictions, Malaysia had no shortage of international and regional experiences to draw on when designing and implementing the new tax. TKS TREE SERVICE LLC is a New York Domestic Limited-Liability Company filed on December 3, 2020. Kasipillai Thayaparan of No 05, Alexandra Terrace, Wellawatte, Sri Lanka passed away peacefully on Wednesday the 04 th January, 2023. is a money service business registered with Financial Transactions and Reports Analysis Centre of Canada (FINTRAC). , 2014; Kasipillai and Abdul-Jabbar, 2006), or their tax knowledge (Palil, 2005). Taxation is a major source of revenue for majority of countries. is a money service business registered with Financial Transactions and Reports Analysis Centre of Canada (FINTRAC). Jeyapalan Kasipillai ∗, Norhani Aripin† and Noor Afza Amran‡ Abstract This study evaluates the influence of education on tax compliance among undergraduate students in Malaysia. Husband of Gnanambikai Veemarajah. Kasipillai, H. J. Eastern, Monday - Friday. PY - 2013. Mahenthiran and Kasipillai (2012) found evidence that Malaysian PLCs engaged in multi-year tax planning strategies when corporate tax rates were lowered from 35% to 25% over the period 1999–2009. 1985; Logitharajah. IS - 4. It occurs mostly in Europe, where 61 percent of Casipillai live; 61 percent live in Northern Europe and 56 percent live in Scandinavia. ON CA. Available in PDF, EPUB and Kindle. Kasipillai. The Malaysian Government has introduced a Self Assessment System (SAS) in stages commencing with companies from 2001. Book Synopsis A Comprehensive Guide to Malaysian Taxation by : Jeyapalan Kasipillai. xxxiii-xlii. Beloved husband of Neela Thayaparan, Loving Father of Aravind Thayaparan and Mima Kumaradas, Abstract. J Kasipillai, J Baldry, DS Prasada Rao. T1 - Tax Avoidance, Evasion and Planning in Malaysia. The tourism industry is booming, filling the teardrop-shaped island off India’s southern coast with Europeans headed to surf camps and elephant safaris, but most Sri Lankans have seen no improvement in their pocketbooks. view all Immediate Family. Previous studies have assumed a constant buoyancy estimate for the period under study and hence. / Incentives to position Malaysia as a leading Islamic finance hub. Commissioner of Excise) and Nagulendran (UK), loving soninlaw of Mr N. The Influence of Education on Tax Avoidance and Tax Evasion. Kasipillai, J & Rachagan, S 2009, ' Evaluating Malaysia's migration to a single-tier tax system ', Company Lawyer, vol. my. Roy Australia Son Australia, Australia 6. Share your family tree and photos with the people you know and love. [4] of cover. mother. The survey considers existing literature in the field of education and ascertains whether. With Deepavali round the corner, Ewe Paik Leong takes the opportunity to visit some Hindu temples in the Klang Valley. Sureshkumar Sethupathy Kasipillai: Birthdate: estimated between 1853 and 1973 : Death: 1983 Colombo, Sri Lanka Immediate Family: Son of SSS Kasipillai and Valambiahi Sethupathy Kasipillai Brother of Private and Ganeshkumar Sethupathy Kasipillai. On sim ilar note, the absence of tax. The company's filing status is listed as Active and its File Number is 5890263. m. Sapiei, NS & Kasipillai, J 2014, ' Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system ', International Journal of Business and Management, vol.