GST complexities in Malaysia: views from tax experts

• Main Authors: Nutman, Naailah, Mohd. Isa, Khadijah, Yussof, Salwa Hana
• 格式: Article
• 语言: English; English
• 出版: Emerald Publishing Limited 2022
• 主题: HJ2240 Revenue. Taxation; HJ6603 Customs administration
• 在线阅读: http://irep.iium.edu.my/102640/7/102640_GST%20complexities%20in%20Malaysia.pdf; http://irep.iium.edu.my/102640/8/102640_GST%20complexities%20in%20Malaysia_Scopus.pdf; http://irep.iium.edu.my/102640/; https://www.emerald.com/insight/content/doi/10.1108/IJLMA-02-2021-0046/full/pdf?title=gst-complexities-in-malaysia-views-from-tax-experts

Purpose – 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 for its resistance and abolishment. The purpose o...