Tax Burden on Rubber, Coconut and Pineapple Smallholders in Johore 1

Hussein, Mohammed Ariff (1978) Tax Burden on Rubber, Coconut and Pineapple Smallholders in Johore 1. Pertanika, 1 (2). pp. 105-111.

[img] PDF
3558Kb

Abstract

The study examines whether taxes levied on rubber, coconut, and pineapple smallholders in 1975 are a major cause for smallholder low income. ' Results of the study show that tax burden on the smallholder is substantial, particularly that on rubber smallholders. The average rubber smallholder pays about one-fourth to onethird of his income in taxes. However, the scope for incrfasing income through changes in the tax structure is limited. Such changes should be coupled with programmes aimed at increasing farm productivity and size of holding.

Item Type:Article
Keyword:Tax burden, Smallholders
ID Code:2018
Deposited By: Nur Izyan Mohd Zaki
Deposited On:09 Nov 2009 04:24
Last Modified:27 May 2013 06:58

Repository Staff Only: item control page

Document Download Statistics

This item has been downloaded for since 09 Nov 2009 04:24.

View statistics for "Tax Burden on Rubber, Coconut and Pineapple Smallholders in Johore 1"


Universiti Putra Malaysia Institutional Repository

Universiti Putra Malaysia Institutional Repository is an on-line digital archive that serves as a central collection and storage of scientific information and research at the Universiti Putra Malaysia.

Currently, the collections deposited in the IR consists of Master and PhD theses, Master and PhD Project Report, Journal Articles, Journal Bulletins, Conference Papers, UPM News, Newspaper Cuttings, Patents and Inaugural Lectures.

As the policy of the university does not permit users to view thesis in full text, access is only given to the first 24 pages only.