Widening the tax base


Dr Veerinderjeet Singh

IT is well-documented that the tax revenue base of Malaysia is extremely narrow with around 15% of the workforce being subject to income tax and around 20% of registered companies paying income taxes.

This puts into focus the extremely narrow base from which the government tries to extract its tax revenue. Why we have a low tax revenue to gross domestic product (GDP) ratio is clear. Studies have been done before and it is clear that our tax incentives are too generous.

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