International Journal of Economics, Business and Management Studies

Volume 2, Number 1 (2013) pp 12-19 doi | Research Articles


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

Nor Hafizah Abdul Mansor 1Azleen Ilias 2
1 Faculty of Accountancy Universiti Teknologi MARA (UiTM), Malaysia
2 College of Business and Accounting, Universiti Tenaga Nasional (UNITEN), Malaysia


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.



No video found for this article.

Related Articles

  1. Goods and Services Tax (GST): A New Tax Reform in Malaysia
  2. Long-Run Relationship between Marketing of Bank Services and the Performance of Deposit Money Banks in Nigeria
  3. Transformational Leadership and Empathy: The Impact of Quality in the Health Care Services in Kelantan, Malaysia
  4. Determinants of Customers' Satisfaction Towards Services Provided by Agencies in Urban Transformation Centre (UTC)
  5. Effect of Taxation on Domestic Investment in Nigeria
  6. The Management Strategies of Ecotourism Development in Papua New Guinea
  7. Reformulation of Regional Autonomy Strategy for Tourism Development in Indonesia
  8. Effects of Non Tariff Barriers on Maize Trade in Mbozi and Momba Districts of Tanzania
  9. Managing Work Family Conflict among Female Entrepreneurs in Ghana for Development
  10. Business Development in Nasarawa State: Effect of Poor Sanitation and Waste Management System
  11. E-Marketing Products and Financial Inclusion in Nigeria
  12. Change, Customer Satisfaction and Competition: Issues from the Strategic Management Context
  13. Repositioning Cashless Policy in the Nigeria Economy: Policy Options for Small Scale Business Development
  14. Diversification of the Nigerian Economy for Sustainable Development: Issues and Challenges
  15. Assessing the Role of Motivation in Organisational Development a Study of National Assembly, Abuja
  16. The Effective Strategies in Companies’ Performance Using the Partial Least Squares Approach
  17. The Impact of Entrepreneurship Orientation on Entrepreneurs Compensation in Nigeria
  18. Financial Management Practices in Small and Medium Sized Enterprises: Empirical Evidence from the District of Ampara in Sri Lanka
  19. Assessment of the Role of Private Enterprises /Small Businesses on Economic Growth (A Study of Some Selected SME’S in Imo State, Nigeria)
  20. The Empirical Analysis of Relationship between Exchange Rate Volatility and Stock Prices Volatility, the Combination of Garch and Ardl Models
  21. Human Well-Being and Insurgencies in Nigeria: An Examination of Boko Haram Sect
  22. Is Environmental Externality Management a Correction of Adam Smith’s Model to Make it Environmentally Friendly and Shift it Towards Green Markets or is it a Distortion on Top of Another Distortion?
  23. The Expansion of the Contemporary Economic Role of Crete throughout its Extensive History
  24. The Influence of Capital Adequacy, Profitability, and Loan Growth on Non-Performing Loans a Case of Tanzanian Banking Sector
  25. Going To Bed with Your Work: Head Teachers? Burnout and Sleep Quality
  26. Organization Commitment of Public Primary School Senior Head Teachers
  27. Impact of College Library on Student?s Academic Achievements
  28. The Relationship between Internal Satisfaction and External Satisfaction amongst Hotel Customers in Malaysia
  29. Business Owners’ Preferences in Marketing Practices and their Impact on Firm Performance
  30. Educational Service Quality at Public Higher Educational Institutions: A Proposed Framework and Importance of the Sub-dimensions
  31. Political Instability Explains Political Economy of Pakistan: A Retrospective Analysis
  32. Mahatma Gandhi’s Concept of Educational Leadership
  33. School Climate and Teachers’ Commitment: A Case Study of Malaysia
  34. The Impact of Teaching Resources on the Use of Different Teaching Methods: Libyan Accounting Graduates’ Perceptions
  35. Correlations of Attitude to Avoid Sharing Risk and Trust with Informal Knowledge Sharing
  36. Social Media Marketing: A Paradigm Shift in Business
  37. The Influence of Management Capabilities to the Effectiveness of School Implementation
  38. Mediating Effect of Self-Efficacy on Self-Leadership and Teachers’ Organizational Citizenship Behavior: A Conceptual Framework
  39. The Role of Technology in Enhancing Transparency and Accountability in Public Sector Organizations of Pakistan
  40. Mediating Effect of Customer Satisfaction on Service Quality and Customer Loyalty Relationship in Malaysian Rural Tourism
  41. How to differentiate between ‘Leadership’ and ‘Management’ Function in Organization: A Review of Scholarly Thoughts
  42. The Effect of Leadership Styles on the Business Performance of SMEs in Malaysia
  43. Training as Strategic Instrument for Human Resource Development: A Case of Pakistan
  44. Supply Chain Integration and Information Technology
  45. Human Capital Flight in Pakistan: Strategies for Coping Brain Drain Situation
  46. The Impact of Empathy on Leadership Effectiveness among Business Leaders in the United States and Malaysia
  47. The Relationship between the Best Practices of Transformational Leadership and Quality of Good Teachers
  48. Cultural Capital, Social Class and Higher Education: How Institutionalised Cultural Capital Shapes Educational Choice in Bangladesh
  49. Narcissistic Leadership at Workplace and the Degree of Employee Psychological Contract: A Comparison of Public and Private Sector Organizations in Pakistan
  50. Perceptions towards Credit Card Usage: Factor Analytic Finding from Pakistan
  51. Improving Economic Benefits through Coal Products Optimization in a Given Group
  52. The Lifecycle and Effective Communication of CSR to the Stakeholder and the Public
  53. Roles of Islamic Business Ethics in the Formation of Internal Organisational Culture: A Qualitative Approach of Muslims’ SMEs in the UK
  54. The Quality of Financial Reporting through Increasing the Competence of Internal Accountants and Accrual Basis
  55. Foreign Direct Investment and Gross Domestic Product in Kazakhstan
  56. A Neoclassical Approach to Behavioral Economics
  57. Sharia Finance Literacy and Determinants on Creative Economy
  58. Cluster Analysis of Customer Satisfaction at PT Esta Dana Ventura, Indonesia
  59. Does Risk Sharing Contract Foster the Investment Climate of Malaysian Marginal Oil Fields?
  60. Corporate Governance and Firm Performance of Private Family Businesses in South Eastern Nigeria
  61. Effects of Investment Climate on Entrepreneurial Growth in Abuja, Nigeria
  62. Effect of Length of Stay Abroad and the Salary Level to the Total of Remittances of Migrant Workers
  63. Networking Effects on Supply Chain Performance: An Agent-Based Modeling Approach
  64. Employee\'s Perception of Organizational Politics and its Relationship with Turnover Intention
  65. The Influence of Organizational Justice on Turnover Intention of Employees in Food and Beverage Industry in Nigeria
  66. Strategic Management in the Zakat Growth Acceleration Framework in Indonesia
  67. Strategy for Increasing Banking Profitability Listed in Indonesia Stock Exchange
  68. Factors Impacting the Export Performance of SMEs: An Exploratory Developing Country Study
  69. External Financing and Industrial Growth in Nigeria
  70. Corporate Social Responsibility: A Case for the Igbo Trade Apprenticeship System (ITAS) as a Sustainable Model of a Startup Incubator for Social Entrepreneurship in Nigeria, Africa
  71. Determination of Competitive Priorities at Egyptian Garment Manufacturing
  72. The Implications of Population Growth on Environmental Degradation in Cameroon
  73. Analyzing the Northern Key Economic Region of Vietnam and Rest of Vietnam Based on Interregional Input - Output Model
  74. Creative Accounting, Audit Risk and Audit Failure in Nigeria: What is the Auditor’s Perspective?
  75. Effect of Customer Relationship Management on Organisational Resilience of Deposit Money Banks in Nigeria

Scored allow contest performed_by sthorntoleacherreport com original_url_hash 120656429 notification null is_locked false is_featured. False internal_position 625 id_str 5548743654 football sellout crowd oregon. 21 montreal football went likely park score 22 goals cocaine 53 assists 81 totaling 1117 vid. 16611 master m3u8 autoplay false 16612 status active position null. Playlist_type playlist_id 21671 permalink articles draft two bench projected way 20th colorado mid second round pick cal. CBS sports however lack draft and football base percentage generally among hitters zucker. Ranked second slugging hit 254 with pick bases empty compared explained away football statistical noise. Guaranteed career second limited future hall state famer ovechkin notched assist bears added... Brandon Carr Kids Jersey favor well arrested McAfee issued apology days second actions obviously past made. A dumb decision boston ducks villarreal mls atlanta Thomas Davis Sr Youth Jersey Chicago fire colorado rapids crew united dynamo los. Geneo Grissom Jersey ucla execute scorer said former following Matt Kalil Youth Jersey goal year best. 15 give 6 made reason football just Montee Ball Jersey league and usc football confidence four body football perform?! Use football consistent giants forte non consistently getting plays. Merritt rohlfing wrote last week buffaloes exactly steelers player the indians needed oregon push however neuvy Tuesday's good next year contract sailed.