2023
DOI: 10.55365/1923.x2023.21.7
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Indirect Tax Policy Acceptance Model: From the Perspective of the Public in Malaysia

Abstract: Given the strong rumour that the Goods and Services Tax (GST) may be re-introduced in Malaysia, Bernama (2022) reported that Malaysia is keen on reintroducing GST to expand its revenue base and carry the weight of public subsidies. Due to GST abolishment, Malaysia incurred an annual revenue loss of RM20 billion, shockingly, the reintroduction of SST contributed little to the government. Unfortunately, from the public's perspective, GST remains a very unpopular indirect tax reform due to its regressive nature, … Show more

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