Applying a case management system to solve timeliness problem in international exchange of tax information

The standard for international exchange of information for tax purposes developed by the Organisation for Economic Cooperation and Development (OECD) which Malaysia committed to implement in 2009 states that a request for information should be responded within 90 days from the date it is received....

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Main Author:	Koisin, Esther A.P.
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/8762/1/Deposit%20Permission_s96232.pdf https://etd.uum.edu.my/8762/2/s96232_01.pdf https://etd.uum.edu.my/8762/3/s96232_references.docx
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id	my-uum-etd.8762
record_format	uketd_dc
spelling	my-uum-etd.87622021-10-31T02:33:05Z Applying a case management system to solve timeliness problem in international exchange of tax information 2019 Koisin, Esther A.P. Abdul Manaf, Nor Aziah Ibrahim, Idawati Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. The standard for international exchange of information for tax purposes developed by the Organisation for Economic Cooperation and Development (OECD) which Malaysia committed to implement in 2009 states that a request for information should be responded within 90 days from the date it is received. However, based on the OECD peer review assessment in 2014, less than 40% of the requests received by Malaysia were responded within the standard time in 2010 to 2012. Similar timeliness issues also appear for 2013 to 2018. This study aims at applying a Case Management System in the administration of the tax information requests (CMS-EOI) in the Inland Revenue Board of Malaysia (IRBM) which act as the Competent Authority for Malaysia to solve the timeliness issue. This study employs the action research method via the following method: select the action, take action to determine the features of the CMS-EOI and evaluate the consequences and result of the intervention to the timeliness problem. Data collection and analysis procedure are in accordance with the pragmatic approach by employing both quantitative and qualitative methods. The results revealed that after introducing the CMSEOI, an increase in percentage of requests were responded within the stipulated timeframe. Accordingly, this study benefits the IRBM both in finding a solution to a practical problem and in making a policy decision in improving work efficiency and effectiveness in managing the international exchange of tax information. This research findings contribute to the body of knowledge in terms of the application of action research method to find effective solution to a real timeliness problem within an organisation. 2019 Thesis https://etd.uum.edu.my/8762/ https://etd.uum.edu.my/8762/1/Deposit%20Permission_s96232.pdf text eng staffonly https://etd.uum.edu.my/8762/2/s96232_01.pdf text eng public https://etd.uum.edu.my/8762/3/s96232_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Manaf, Nor Aziah Ibrahim, Idawati
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Koisin, Esther A.P. Applying a case management system to solve timeliness problem in international exchange of tax information
description	The standard for international exchange of information for tax purposes developed by the Organisation for Economic Cooperation and Development (OECD) which Malaysia committed to implement in 2009 states that a request for information should be responded within 90 days from the date it is received. However, based on the OECD peer review assessment in 2014, less than 40% of the requests received by Malaysia were responded within the standard time in 2010 to 2012. Similar timeliness issues also appear for 2013 to 2018. This study aims at applying a Case Management System in the administration of the tax information requests (CMS-EOI) in the Inland Revenue Board of Malaysia (IRBM) which act as the Competent Authority for Malaysia to solve the timeliness issue. This study employs the action research method via the following method: select the action, take action to determine the features of the CMS-EOI and evaluate the consequences and result of the intervention to the timeliness problem. Data collection and analysis procedure are in accordance with the pragmatic approach by employing both quantitative and qualitative methods. The results revealed that after introducing the CMSEOI, an increase in percentage of requests were responded within the stipulated timeframe. Accordingly, this study benefits the IRBM both in finding a solution to a practical problem and in making a policy decision in improving work efficiency and effectiveness in managing the international exchange of tax information. This research findings contribute to the body of knowledge in terms of the application of action research method to find effective solution to a real timeliness problem within an organisation.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Koisin, Esther A.P.
author_facet	Koisin, Esther A.P.
author_sort	Koisin, Esther A.P.
title	Applying a case management system to solve timeliness problem in international exchange of tax information
title_short	Applying a case management system to solve timeliness problem in international exchange of tax information
title_full	Applying a case management system to solve timeliness problem in international exchange of tax information
title_fullStr	Applying a case management system to solve timeliness problem in international exchange of tax information
title_full_unstemmed	Applying a case management system to solve timeliness problem in international exchange of tax information
title_sort	applying a case management system to solve timeliness problem in international exchange of tax information
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2019
url	https://etd.uum.edu.my/8762/1/Deposit%20Permission_s96232.pdf https://etd.uum.edu.my/8762/2/s96232_01.pdf https://etd.uum.edu.my/8762/3/s96232_references.docx
_version_	1747828454831685632

Applying a case management system to solve timeliness problem in international exchange of tax information

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