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

Author

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  • Nor Hafizah Abdul Mansor
  • Azleen Ilias

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.

Suggested Citation

  • Nor Hafizah Abdul Mansor & Azleen Ilias, 2013. "Goods and Services Tax (GST): A New Tax Reform in Malaysia," International Journal of Economics, Business and Management Studies, Online Science Publishing, vol. 2(1), pages 12-19.
    • Handle: RePEc:onl:ijebms:v:2:y:2013:i:1:p:12-19:id:296
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    Citations

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    Cited by:

    1. R, Revathi & L. M., Madhushree & Aithal, Sreeramana, 2019. "Review on Global Implications of Goods and Service Tax and its Indian Scenario," MPRA Paper 95152, University Library of Munich, Germany.
    2. Manoranjan Kumar & Akhilesh Barve & Devendra K. Yadav, 2019. "Analysis of barriers in implementation of Goods and Service Tax (GST) in India using interpretive structural modelling (ISM) approach," Journal of Revenue and Pricing Management, Palgrave Macmillan, vol. 18(5), pages 355-366, October.
    3. Ahmad Raflis Che Omar & Mohd Yahya Mohd Hussin & Fidlizan Muhammad, 2019. "Assessing Strategic Orientation and Mosques Performance," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 30-35, December.
    4. Razman Hafifi Redzuan & Mohamed Dahlan Ibrahim & Mohd Rosli Mohamad & Muhammad Zaly Shah Muhammad Hussein, 2019. "Application of Plated Rubber System (PRESS) for Rubber Identification," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(2), pages 62-65, July.

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    Keywords

    Tax reform; GST; budget deficit.;
    All these keywords.

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