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.