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Tax Governance and Transparency: Deep Diving into the Malaysian Tax Corporate Governance Framework Programme

Pauline Lum & Jennifer Shalini

Asia-Pacific Tax Bulletin2025https://doi.org/10.59403/1vhyy2earticle
ABDC C
Weight
0.50

What the paper says

The Tax Corporate Governance Framework initiative was launched by the Malaysian Inland Revenue Board in 2022. This cooperative compliance programme strives to foster a more open and transparent relationship between taxpayers and tax authorities. This article offers a strategic review of this initiative, analysing three central themes and exploring the intersections between key tax governance principles and overall corporate readiness. The TCG programme showcases continuous progress in tax governance, concentrating on transparency, stakeholder involvement, adherence to governance standards, and fostering compliance and accountability, all of which contribute to sustainable business growth. Consequently, this offers a chance to reinforce investor confidence through strong governance, enhancing reputation and fostering market trust, while simultaneously presenting opportunities to align with environmental, social and governance, and enterprise risk management principles. These practical considerations will be explored further in this article, alongside the different dimensions of the TCG programme.

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https://doi.org/https://doi.org/10.59403/1vhyy2e

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@article{pauline2025,
  title        = {{Tax Governance and Transparency: Deep Diving into the Malaysian Tax Corporate Governance Framework Programme}},
  author       = {Pauline Lum & Jennifer Shalini},
  journal      = {Asia-Pacific Tax Bulletin},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/1vhyy2e},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.