Required: Prepare a report to critically discuss the advantages and/or disadvantages of the following tax reliefs and measures from the perspectives of policy objectives as well as promotion of voluntary tax compliance. 1.Lifestyle relief, additional relief for the purchase of personal computer, smartphone and tablet, additional relief related to sports activities - Lifestyle relief was implemented w.e.f. YA 2017 replacing the relief for purchase of personal computer. - Additional relief for the purchase of personal computer, smartphone and tablet was implemented w.e.f. YA 2020 - Additional relief related to sports activities was implemented w.e.f. YA 2021 2. Monthly tax deduction (MTD) as final tax Implemented w.e.f. YA 2014 3.Tax penalty

-You may discuss tax penalty system of Malaysia as a whole, or choose specific tax penalties (1 or more) for more detailed discussion.

Advices: You are encouraged to apply canons of taxation in justifying your arguments, the canons applied are not limited to those developed by Adam Smith (kindly provide brief explanations for the canons not developed by Adam Smith). You are encouraged to study some real-life examples (e.g. the tax systems of other countries) to reflect on the appropriateness of the Malaysian tax reliefs and measures being discussed above.