The role of country governance on value-added tax and inequality

• Main Authors: Chan, Sok-Gee, Ramly, Zulkufly
• 格式: Article
• 語言: English; English; English
• 出版: Technical University of Liberec 2018
• 主題: HJ Public Finance; HJ2240 Revenue. Taxation
• 在線閱讀: http://irep.iium.edu.my/70430/1/70430_The%20role%20of%20country%20governance.pdf; http://irep.iium.edu.my/70430/2/70430_The%20role%20of%20country%20governance_SCOPUS.pdf; http://irep.iium.edu.my/70430/3/70430_The%20role%20of%20country%20governance_WOS.pdf; http://irep.iium.edu.my/70430/; https://dspace.tul.cz/bitstream/handle/15240/124747/EM_4_2018_06.pdf?sequence=1&isAllowed=y

Income inequality is a growing concern for regulators because it brings adverse consequences towards social stability, institutional stability and economic performance. One of the popular ways to reduce income inequality is through the implementation of Value Added Tax (VAT) despite of many criticis...