An Autoethnographic Vignette: The Case of Tax Relief and Sibling Caregivers In Malaysia

Abstract

Autoethnography is a research approach which uses self-reflection and
writing to explore a particular phenomenon but it is seldom used in
the business and accounting field. Nevertheless, the autoethnographic
approach is not without its benefits and this paper thus advocates
using the autoethnographic approach as a way of understanding the
trials and tribulations of sibling caregivers of persons with disability.
Through this vignette, this paper hopes to highlight the plight of
one sibling caregiver. It also emphasises on the anomaly currently
existing in the Malaysian tax rules in respect of tax relief for sibling
caregivers. By further drawing on the experience of two ASEAN
Economic Community (AEC) member countries, namely Singapore
and Thailand, this study voices the need to synchronise tax relief
conferred on sibling caregivers who are also taxpayers.
Keywords: Autoethnography, ASEAN Economic Community (AEC),
Sibling Caregivers, Tax Policy, Tax Relief
JEL Classification: I31, I38, M48