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:' Abstract   This article is fundamentally a dataset required for analysing some taxation variables. The data describes the raw, combined, and filtered tax information on company-level such as Tax planning, Tax Saving and Tax disclosure in Malaysia. It combines a firm-level panel dataset and seven variables: tax disclosure, tax planning and a component of tax saving (namely: permanent differences, temporary differences, foreign tax rates, tax losses or NOLS and unclassified ETR reconciling). The dataset results from 2,811 company-year observations for the period 2010 to 2012, excluding financial companies (195 Obs), firms whose data needed is not available (48 Obs), firms whose date of fiscal year-end is not excluding 31/12 and Accounting period is more than 12 months (495 Obs), loss-making companies at least in one of th' . 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:' Abstract   This article is fundamentally a dataset required for analysing some taxation variables. The data describes the raw, combined, and filtered tax information on company-level such as Tax planning, Tax Saving and Tax disclosure in Malaysia. It combines a firm-level panel dataset and seven variables: tax disclosure, tax planning and a component of tax saving (namely: permanent differences, temporary differences, foreign tax rates, tax losses or NOLS and unclassified ETR reconciling). The dataset results from 2,811 company-year observations for the period 2010 to 2012, excluding financial companies (195 Obs), firms whose data needed is not available (48 Obs), firms whose date of fiscal year-end is not excluding 31/12 and Accounting period is more than 12 months (495 Obs), loss-making companies at least in one of th' . Please return only a json list of at most 3 Keywords corresponding to the Description:.
 Abstract   This article is fundamentally a dataset required for analysing some taxation variables. The data describes the raw, combined, and filtered tax information on company-level such as Tax planning, Tax Saving and Tax disclosure in Malaysia. It combines a firm-level panel dataset and seven variables: tax disclosure, tax planning and a component of tax saving (namely: permanent differences, temporary differences, foreign tax rates, tax losses or NOLS and unclassified ETR reconciling). The dataset results from 2,811 company-year observations for the period 2010 to 2012, excluding financial companies (195 Obs), firms whose data needed is not available (48 Obs), firms whose date of fiscal year-end is not excluding 31/12 and Accounting period is more than 12 months (495 Obs), loss-making companies at least in one of th
Taxation; Tax planning; Disclosure; Tax Saving; ETR