Open Access
Issue
SHS Web Conf.
Volume 36, 2017
The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
Article Number 00036
Number of page(s) 12
DOI https://doi.org/10.1051/shsconf/20173600036
Published online 24 July 2017
  1. Abdullah, H., Muszafarshah, M. M. & Dahalan, J. (2012). An empirical study on fiscal sustainability in Malaysia. International Journal Academic Research in Business and Social Sciences, 2(1),72–90. [Google Scholar]
  2. Alappatt, M. & Shaikh J. M. (2014). Forthcoming procedure of goods and service tax (GST) in Malaysia. Issues in Business Management and Economics, 2(12),210–213. [Google Scholar]
  3. Bank Negara Malaysia (2011). Bank Negara Malaysia Annual Report 2011. [Google Scholar]
  4. Beh, Y. & Ng, K. (2013). Implementation of goods and services tax in Malaysia. Client Alert, Wong and Partners, Member Firm of Baker and Mckenzie International. [Google Scholar]
  5. Bernama (2014). 98 Offences recorded since implementation of GST, April 7. Retrieved from http://www.bernama.com. [Google Scholar]
  6. Bernama (2015). Najib visits anti-profiteering operations centre at KPDNKK, June 29. Retrieved from http://www.bernama.com. [Google Scholar]
  7. Bidin, Z., Shalihen, M. S., Shamsudin, F. M. & Othman, Z. (2011). Factors influencing intention to comply with local sales tax in Malaysia. SSRN Electronic Journal. [Google Scholar]
  8. Carvalho, E. & Lian, Z. (2010). The impact of goods and services tax on the pattern of Canadian concumer spending and saving. The Journal of Economic Asymmetries, 17(1),123–136. [CrossRef] [Google Scholar]
  9. Choong, K.F. (2014). Malaysian taxation: Principles and practice. 20th Edition, Malaysia: Infoworld. [Google Scholar]
  10. Csontos, L., Kornai, J. & Toth, I. G. (1998). Tax awareness and reform of the welfare state: Hungarian survey result. Economics of Transition, 6(2),287–312. [CrossRef] [Google Scholar]
  11. Department RMC (2014). “About GST” What is GST. Retrieved from http://gst.customs.gov.my/en/gst/Pages/gst_wi_aspx. [Google Scholar]
  12. Dombrovski, R. & Hodžić, S. (2010). Impact of value added tax on tourism, The International Business and Economics Research Journal, 10, 131–138. [Google Scholar]
  13. http://malaysia-gst.my/ [Google Scholar]
  14. http://www.customs.gov.my [Google Scholar]
  15. Juddoo, K. (2014). The compliance cost of value added tax (VAT): The case of the republic of Mauritius. eJournal of Tax Research, 12(2),499–521. [Google Scholar]
  16. Kasipillai, J. & Sinnakkannu, J. (2008). Distributive effects of the introduction of GST in Malaysia, International VAT Monitor, 359–366. [Google Scholar]
  17. Keen, M. & Lockwood, B. (2010). The value added tax: Its causes and consequences. Journal of Development Economics, 92, 138–151. [CrossRef] [Google Scholar]
  18. KPMG (2013. GST in Malaysia. [Google Scholar]
  19. Liu, Q. & Lu, Y. (2015). Firm investment and exporting: Evidence from China’s value-added tax reform. Journal of International Economics. [Google Scholar]
  20. Low, S. P. & Carol, P. W. L. (1994). Implementation of the goods and services tax (GST) in the Singapore construction industry. Journal of Property Finance, 5(3),41–58. [Google Scholar]
  21. Malaysia Kini (2015). About Malaysia’s GST. Retrieved from http://aboutgst.malaysia.com. [Google Scholar]
  22. Mansor, M., Tayib, M. & Yusof, R. (2005). Malaysian indirect tax administration system: An analysis of efficiency and taxpayers’ perceptions. IJMS, 12 (2), 19–40. [Google Scholar]
  23. McGowan, J. R. & Billings, B. A. (1997). An analysis of the European community VAT: Implication for U.S tax policy. Journal of Accounting, Auditing and Taxation, 6(2),131–148. [CrossRef] [Google Scholar]
  24. Mohani, A. (2003). Income tax non-compliance in Malaysia. Petaling Jaya: Prentice Hall. [Google Scholar]
  25. Othman, A. & Mirakhor, A. (2012). Sustainable fiscal position Malaysia: A proposal for reform. 2nd ISRA Colloquium. “Islamic Finance in a Challenging Economy: Moving Forward”. [Google Scholar]
  26. Mohd Rashid, S. N. & Shaik Asgar, R. K. B. (2014). Study on the possible impact of GST towards Malaysia using selected economic indicators: Case of Singapore, Thailand and [Google Scholar]
  27. Indonesia as model countries. International Conference on Business and Economic Research Proceeding. Sarawak, Malaysia. [Google Scholar]
  28. Palil, M. R. & Ibrahim, M. A. (2011). The impacts of goods and services tax (GST) on middle income earners in Malaysia. World Review of Business Research, 1(3),192–206. [Google Scholar]
  29. Sapiei, M. A. & Abdullah, M. (2015). Veerinder on Malaysia tax theory and practice. 3th Edition, Malaysia: Wolters Kluwer. [Google Scholar]
  30. Singh, V. (2013). Tax compliance and ethical decision making: A Malaysian perspective. Petaling Jaya: Longman. [Google Scholar]
  31. Syed, M. A. T., Amit, K. S. & Ravindra, K. S. (2013). Challenges and opportunities of goods and service tax (GST) in India. Indian Journal of Applied Research, 3(5),413–415. [CrossRef] [Google Scholar]
  32. Tan, L. M. & Chin-Fatt, C. (2000). The impact of tax knowledge on the perception of tax fairness and attitudes towards compliances. Asian Review of Accounting, 8, 44–58. [CrossRef] [Google Scholar]
  33. The Star Online (2015). Take stern action against profiteers, March 7. [Google Scholar]
  34. The Star Online (2015). GST – Show me the money, show us our money, April 25. [Google Scholar]
  35. The Star Online (2015). With GST, 295 products should be cheaper, May 12. [Google Scholar]
  36. Valadkhani, A. & Layton, A. P. (2004). Quantifying the effect of the GST on inflation in Australia’s capital cities: An intervention analysis. Australian Economic Review, 37(2),125–138. [CrossRef] [Google Scholar]
  37. Whalley, J. & Fretz, D. (1990). The economics of the goods and services tax. Canadian Tax Paper, 88. [Google Scholar]
  38. Xing, W. & Whalley, J. (2014). The golden tax project, value-added tax statistics and the analysis of internal trade in China. China Economic Review, 30, 448–468. [CrossRef] [Google Scholar]
  39. Zhang, Y. & Huang, J. H. (2014). Cost-based pricing model with value-added tax and corporate income tax for a supply chain network. Applied Mathematical Modelling, 38, 268–280. [Google Scholar]
  40. Zhou, L. Z., Tam, J. & Heng-Contaxis, J. (2013). The Introduction of Goods and Services Tax in Malaysia: A Policy Analysis. Centre for Public Policy Studies (CPPS) Policy Paper Series, Asian Strategy & Leadership Institute. [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.