1. Discuss the meaning of effective tax collection. 2. Does Malaysian tax authority effective enough in collective taxes? Provide evidence. 3. What is the meaning of compliance costs? Explain 4. How compliance costs may affect tax compliance for companies? 5. Discuss relationship between compliance cost and tax education? 6. In your opinion, Malaysian corporate tax rate is currently at 24%. Can we increase to 26% next year? What are the impacts to our tax collections? 7. Penalty to non-compliance taxpayers is one of the measures to educate them. Do you agree? Discuss