摘要
This paper reviews the literature on the sources of tax uncertainty in tax administration dimension and its effect on taxpayers.It examined two measures taken by the Inland Revenue Board of Malaysia(IRBM)which are the Advance Ruling(AR)and Advance Pricing Arrangement(APA)as dispute prevention and early issue resolution in addressing tax uncertainty.This study found that while the AR and APA have been made and issued,and succeeded in providing tax certainty to the taxpayers,their application is limited.This is reflected in the small number of AR issued and APA that have been made.There is a need to widen the scope by implementing other measures such as the Cooperative Compliance Programme which is already under consideration by IRBM to introduce.
