کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1108022 1488340 2016 10 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Tax Incentive for Islamic Housing Loans in Malaysia
ترجمه فارسی عنوان
تشویق مالیاتی برای وام مسکن اسلامی در مالزی
کلمات کلیدی
مشوق مالیاتی؛وام مسکن اسلامی؛مالی اسلامی
موضوعات مرتبط
علوم انسانی و اجتماعی علوم انسانی و هنر هنر و علوم انسانی (عمومی)
چکیده انگلیسی

In the assessment years 2009-2010, Malaysia's Income Tax Act, 1967 allowed deductions for interest paid on individuals’ housing loans up to RM10,000 for 3 years of assessment. Data from Inland Revenue Board Malaysia revealed that RM1.609 billion of exemptions was allowed from 2012 to 2014. Majority with annual income of less than RM100,000 have benefited from this exemption but the tax relief was later repealed. This study showed that any reconsideration of similar tax incentives would be beneficial to several stakeholders. Using the psychological theory the study explains why taxpayers are keen to respond favorably towards any incentives on housing loan.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 219, 31 May 2016, Pages 255–264
نویسندگان
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