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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Main Authors: | Ng, Kim-Soon, Ahmad, Abd Rahman, Har, Kar Chun, Hasaballah, Abdel Hafiez Ali |
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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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