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A Study on the Importance of Export Assistance Programs: The case of Exporting Small and Medium Sized Enterprises of Malaysia

Author

Listed:
  • Sa’ari Ahmad

    (University Utara (Northern))

  • Mohammed S. Chowdhury

    (University Utara Malaysia)

Abstract

The empirical study presented in this report focused on government export incentives for small and medium-sized enterprises (SMEs) that involved in exporting. More specifically, the study attempted to examine the significance of exporting incentives to the exporting activities of the Malaysian SMEs. The data for the study was collected through the mail of 2000 questionnaires to the selected exporting SMEs. Two hundred firms responded by returning the questionnaires. Only 154 questionnaires were usable and used in the analyses. The findings of the study shows that the duties and sales tax exemption, the double deduction for promotion of exports, the double deduction of expenses for promotion of exports of services, the double deduction of expenses for promotion of Malaysian Brands (e.g.) and the tax exemptions on the value of increased exports are significant to the exporting products of Malaysian SMEs.

Suggested Citation

  • Sa’ari Ahmad & Mohammed S. Chowdhury, 2012. "A Study on the Importance of Export Assistance Programs: The case of Exporting Small and Medium Sized Enterprises of Malaysia," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(3), pages 43-50, July.
    • Handle: RePEc:hur:ijaraf:v:2:y:2012:i:3:p:43-50
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    Cited by:

    1. Saari Ahmad & Noraini Othman, 2013. "Strategic Planning, Issues, Prospects and the Future of the Malaysian Herbal Industry," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 91-102, October.

    More about this item

    Keywords

    Small and Medium Sized enterprises; export; export assistance programs; tax exemption; duties and sales tax;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General

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