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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.
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In-Text Citation: (Ahmad & Chowdhury, 2012)
To Cite this Article: Ahmad, S., & Chowdhury, M. S. (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, 2(3), 33–42.
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