Goods and Services Tax (GST): A New Tax Reform in Malaysia

International Journal of Economics Business and Management Studies, 2(1), 12-19, January 2013

8 Pages Posted: 6 Jan 2013

See all articles by Nor Hafizah Mansor

Nor Hafizah Mansor

Universiti Teknologi MARA (UiTM)

Azleen Ilias

University Tenaga National - College of Business Management and Accounting

Date Written: 2013

Abstract

The Goods and Services Tax (GST) is becoming one of the most prominent topics in Malaysia. The announcement by the Malaysian Ministry of Finance (MOF) in the Budget 2010 on the implementation of GST had created various reactions from practitioners, academicians, general public and most important businesses. GST is one of the tools that are proposed by the Government to reduce continuous deficit budget in Malaysia. This paper discusses the GST as a new tax reform in Malaysia, and covers several issues in order to enhance the understanding and readiness among Malaysian in adopting GST.

Keywords: Tax reform, GST, budget deficit

Suggested Citation

Mansor, Nor Hafizah and Ilias, Azleen, Goods and Services Tax (GST): A New Tax Reform in Malaysia (2013). International Journal of Economics Business and Management Studies, 2(1), 12-19, January 2013, Available at SSRN: https://ssrn.com/abstract=2196809

Nor Hafizah Mansor (Contact Author)

Universiti Teknologi MARA (UiTM) ( email )

Azleen Ilias

University Tenaga National - College of Business Management and Accounting ( email )

Sultan Haji Ahmad Shah Campus
Muadzam Shah Pahang
Malaysia

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