The complexity of Malaysia's GST : experience of tax experts /
The Goods and Services Tax (GST) implementation in Malaysia had raised various responses from many parties involved when the new tax was introduced in 2015 until its abolishment in 2018. GST complexity has been stated as part of the reasons of its resistance and abolishment. The understanding on and...
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Kuala Lumpur :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2020
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| Subjects: | |
| Online Access: | http://studentrepo.iium.edu.my/handle/123456789/10055 |
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| Summary: | The Goods and Services Tax (GST) implementation in Malaysia had raised various responses from many parties involved when the new tax was introduced in 2015 until its abolishment in 2018. GST complexity has been stated as part of the reasons of its resistance and abolishment. The understanding on and the factors of GST complexity might be able to assist in reducing its complexity and improving future tax implementation in Malaysia. This study implemented semi-structured interview approach to study the experience of tax experts on the factors, issues and challenges, actions taken to mitigate the issues of GST complexity. The study also included the understanding of whether GST complexity was part of the reason for the GST abolishment. The findings revealed that most factors and issues of GST can be mitigated and resolved to reduce its complexity for businesses and tax authority, thus increasing GST compliance. GST complexity has also been revealed to not be the reason of GST abolishment according to tax experts' opinions. |
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| Item Description: | Abstracts in English and Arabic. "A dissertation submitted in fulfilment of the requirement for the degree of Master of Science (Accounting)." --On title page. |
| Physical Description: | xii, 108 leaves : illustrations ; 30cm. |
| Bibliography: | Includes bibliographical references (leaves 102-106). |