Nor Shaipah Abdul Wahab; Tye, Wei Ling; Abdurrahman … - In: Cogent business & management 8 (2021) 1, pp. 1-17
Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country’s tax gap. This study, therefore, attempts to investigate the effects of firms’ digital economy involvement on...