Public finances in the Malayan territories

Abstract

This thesis is primarily concerned with public finances in Malaya , but since the tax system in Singapore is similar to that in Malaya, the coverage has been extended to include Singapore . It was originally intended that an appendix would be included on public finances in the Borneo territories and information was collected with this objective in mind. However, in 1965, the Malaysian government introduced legislation which, to a large extent, harmonized the tax structures in Sabah and Sarawak with that ruling in Malaya. As a result of these sudden changes, the appendix was effectively converted into an historical account of the development of the tax structures in the Borneo territories . While such an account has some value , its relevance to the present thesis was reduced and, to avoid unnecessary repetition , the appendix was omitted.