Malaysia’s tax burden is higher than the 120 developing countries, as the tax burden of developing nation is closer to 12%. IN any discussion of tax matters, one should be aware that the matter of tax collection is not simply an act of the ruling elite passing a law to plan expenses to run a government, funded by increasing taxes from individuals and organised economic units, said Sunway University Business School economics and finance department head Prof Mohamed Ariff Syed Mohamed. It is a far more complex affair, he said, noting that the taxpayers also have inalienable rights in law to ensure fairness in the collection of taxation.