A preliminary assessment of transition of sst to gst tax regime of SMEs

Goods and Service Tax (GST) is disruptive to Small and Medium Enterprises (SMEs) business during the initial stage of its implementation period. However, SMEs are able to manage and adapt to the new tax system through enhancing its human capital and developing of its accounts and information system....

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Bibliographic Details
Main Authors: Ng, Kim-Soon, Ahmad, Abd Rahman, Har, Kar Chun, Hasaballah, Abdel Hafiez Ali
Format: Article
Published: American Scientific Publishers 2018
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Online Access:http://eprints.uthm.edu.my/5467/
http://dx.doi.org/10.1166/asl.2018.11311
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