Dataset for Tax Disclosure, a component of tax savings and Quality Assessment of Tax Planning Information in Malaysia
<|begin_of_text|><|start_header_id|>system<|end_header_id|> You are a research archivist expert in dataset metadata. Answer the question truthfully.  <|eot_id|><|start_header_id|>user<|end_header_id|> Here is the Description of a dataset. Description:' 2. Methods, materials and Experimental design   Basically, we collected data to measure the level of company tax disclosure by allocating a score for tax disclosure data according to the number of items revealed in the annual-reports of the companies. Furthermore, we carefully scrutinised all items to replicate regulations of taxation in Malaysia. Thus, we moved “tax benefit from goodwill deduction” to PD section from TDF section as the item is not taxable in scheming taxable income according to Income-Tax Act 1967. In order to allocating the score of tax disclosure items, an unweighted approach has been utilising. The items of data are numerically allocated on a dichotomous basis a corporation is scored “1” for an item disclosed in the annual-report and “0” if it is not disclosed. The summation of tax disclosure item' . Please return only a json list of at most 3 Keywords corresponding to the Description:.<|eot_id|><|start_header_id|>assistant<|end_header_id|> {"Answer" : ["Taxation","Tax planning","Disclosure","Tax Saving","ETR"]} <|eot_id|>
 Here is the Description of a dataset. Description:' 2. Methods, materials and Experimental design   Basically, we collected data to measure the level of company tax disclosure by allocating a score for tax disclosure data according to the number of items revealed in the annual-reports of the companies. Furthermore, we carefully scrutinised all items to replicate regulations of taxation in Malaysia. Thus, we moved “tax benefit from goodwill deduction” to PD section from TDF section as the item is not taxable in scheming taxable income according to Income-Tax Act 1967. In order to allocating the score of tax disclosure items, an unweighted approach has been utilising. The items of data are numerically allocated on a dichotomous basis a corporation is scored “1” for an item disclosed in the annual-report and “0” if it is not disclosed. The summation of tax disclosure item' . Please return only a json list of at most 3 Keywords corresponding to the Description:.
 2. Methods, materials and Experimental design   Basically, we collected data to measure the level of company tax disclosure by allocating a score for tax disclosure data according to the number of items revealed in the annual-reports of the companies. Furthermore, we carefully scrutinised all items to replicate regulations of taxation in Malaysia. Thus, we moved “tax benefit from goodwill deduction” to PD section from TDF section as the item is not taxable in scheming taxable income according to Income-Tax Act 1967. In order to allocating the score of tax disclosure items, an unweighted approach has been utilising. The items of data are numerically allocated on a dichotomous basis a corporation is scored “1” for an item disclosed in the annual-report and “0” if it is not disclosed. The summation of tax disclosure item
Taxation; Tax planning; Disclosure; Tax Saving; ETR