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Teaching case: To be a goods and services tax-registered business or not – Decision making using analytics☆

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  • Koh, Wei Chern
  • Yee, Tommy C.T.
  • Yeow, Adrian Y.K.

Abstract

Many countries use the Goods and Services Tax (“GST”) system to broaden their tax base for tax revenue collection. Similar to Singapore, many countries also adopt a registration exemption threshold in order not to burden small businesses with GST tax compliance but to allow an option for such businesses that do not meet the threshold to voluntarily register for GST with the tax authority. This teaching case allows you to do both predictive and prescriptive analytics using available analytics tools in Microsoft Excel to help the business decide whether to voluntarily register for GST with the tax authority. It can be used in undergraduate or graduate accounting analytics, financial accounting, GST compliance, and managerial accounting classes.

Suggested Citation

  • Koh, Wei Chern & Yee, Tommy C.T. & Yeow, Adrian Y.K., 2024. "Teaching case: To be a goods and services tax-registered business or not – Decision making using analytics☆," Journal of Accounting Education, Elsevier, vol. 67(C).
    • Handle: RePEc:eee:joaced:v:67:y:2024:i:c:s0748575124000150
    DOI: 10.1016/j.jaccedu.2024.100899
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    References listed on IDEAS

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    1. Parlier, Jenny & Lee, Lorraine, 2023. "Inventory analytics: A teaching case using excel and Alteryx," Journal of Accounting Education, Elsevier, vol. 63(C).
    2. Nickell, Erin Burrell & Schwebke, Jason & Goldwater, Paul, 2023. "An introductory audit data analytics case study: Using Microsoft Power BI and Benford’s Law to detect accounting irregularities," Journal of Accounting Education, Elsevier, vol. 64(C).
    3. Apostolou, Barbara & Churyk, Natalie Tatiana & Hassell, John M. & Matuszewski, Linda, 2023. "Accounting education literature review (2022)," Journal of Accounting Education, Elsevier, vol. 63(C).
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