Impact Of Gst In Malaysia Pdf
Gst is one of the tools that are proposed by the government to reduce continuous deficit budget in malaysia.
Impact of gst in malaysia pdf. 2 study the impact of gst on malaysian households. Business owners attitudes and perceptions. International journal of innovative studies in sociology and humanities ijissh volume. External economic factors and malaysia s domestic fiscal position dictate that the goods and services tax gst is likely to be introduced in the upcoming budget 2014.
1 assess if gst is a progressive or regressive tax. Lessons from experiences elsewhere a note the recent malaysian attempt to introduce the goods and services tax gst. This paper discusses the gst as a new tax reform in malaysia and covers several issues. This study is focused on studying the impact of gst on different sectors of the indian economy which was found to be positive as well as negative depending on the.
Download full text pdf read. In this paper we. Psdfw ri 67 0 dqg 5hwdlo 6hswhpehu 3z 3djh ri 0 dqg 5hwdlo 6hfwru lq qgld dvw prylqj frqvxphu jrrgv 0 lv wkh wk odujhvw vhfwru lq wkh qgldq hfrqrp 7khuh duh wkuhh pdlq. Request pdf the impact of the goods and services tax gst in malaysia.
The sub themes provide a richer understanding of the gst implementation experience among taxpayers as illustrated in figure 3. Goods and services tax gst has been a controversial topic in malaysia when it was first implemented. Objective of this study is to discus s the case of the gst model in malaysia to identify its impact on tax incidence and determine whether the model is a re gressive or progressive tax. This theme explains the behavioural intention of gst taxpayers which eventually leads to their actions.
This study examines the impact of the gst on the malaysian economy from three major perspectives.