Authors: Irsyad Tariq, S. Saravana Kumar
Publication Date: December 2024
ISBN: 9789672875345 
Format: Paperback
Country: Malaysia

“…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…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…”
– From the Foreword by Prime Minister of Malaysia “YAB Dato’ Seri Anwar Ibrahim”.

“…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…”
– From the Foreword by Chief Justice of Malaysia “Tun Tengku Maimun Tuan Mat”.

• Reports the full judgment, with a headnote summarising the facts, issues and decision of each case
• Subject index is provided with key terms to indicate the relevant question of fact or law of the case