Possible Lessons for the United States From New Zealand's GST

Benge, Matt; Pallot, Marie; Slack, Hamish

doi:10.17310/ntj.2013.2.08

Cited by 9 publications

(8 citation statements)

References 3 publications

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“…Research on the effectiveness of GST is among the highest areas that received interest among researchers in the accounting field. Studies (Benge, Pallot, & Slack, 2013;Breen, Bergin-Seers, Roberts, & Sims, 2002;Hooper & Smith, 1997;James, 2000;James & Alley, 2008;Jenkins & Khadka, 1998;McGowan & Billings, 1997) in other countries have focused on the effectiveness and benefits of GST implementation to the consumers, companies and the country.…”

Section: Literature Reviewmentioning

confidence: 99%

“…As in other tax systems, there would be people opposing to GST implementation. Benge et al (2013) claimed that in gaining the public acceptance on tax system, the system must prove to be beneficial to the low-income families and beneficiaries, and a subsequent tax reformation process.…”

Section: Gst Acceptancementioning

confidence: 99%

“…It becomes a moderating factor to the economy, help the poor and proven to reduce a number of special cases (Benge et al, 2013). The implementation of GST in New Zealand has received a quick acceptance among the public.…”

Section: Gst Acceptancementioning

confidence: 99%

“…The implementation of GST in New Zealand has received a quick acceptance among the public. Prior to GST implementation, 30 to 35% of public approval was obtained and the acceptance level increased to 65% two weeks after implementation (Benge et al, 2013;Breen et al, 2002). The high level of acceptance has largely come from a comprehensive publicity, education campaign and identified potential problems.…”

Section: Gst Acceptancementioning

confidence: 99%

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Taxpayers’ Competency Level in Governing Goods Services Tax (GST) Compliance: Malaysia Scenario

Hambali

Kamaluddin

2017

SHS Web Conf.

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GST implementation in Malaysia in April 2015 is part of the tax reformation with the goal of having a more efficient and effective taxation system. A successful tax reformation requires a high acceptance from taxpayers. In order to aid in the acceptance of GST implementation, taxpayers need to have a good competency level reflected through proper knowledge and awareness of the GST system, also known as GST literacy. Thus, the main objective of this study is to assess the level of GST literacy of taxpayers. Secondly, the current study aims to identify the relationship between GST literacy level with the GST acceptance of the taxpayers. Questionnaires were distributed to 150 secondary school teachers in Johor, one of the states in Malaysia. The finding indicates that the respondents' literacy rate towards the GST implementation in Malaysia is fair. The results imply that secondary school teachers have a moderate knowledge level and high awareness level on GST implementation in Malaysia. The study proves statistically that there is a positive significant relationship between GST literacy with GST acceptance.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Gst Acceptancementioning

confidence: 99%

Section: Gst Acceptancementioning

confidence: 99%

Section: Gst Acceptancementioning

confidence: 99%

See 2 more Smart Citations

Taxpayers’ Competency Level in Governing Goods Services Tax (GST) Compliance: Malaysia Scenario

Hambali

Kamaluddin

2017

SHS Web Conf.

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“…Taxation of housing services is not included in our benchmark simulations, but we also simulate the effects of expanding the VAT base to include housing. However, on the grounds that directly taxing imputed rents on owner-occupied housing is both politically infeasible and administratively cumbersome, we instead assume that housing is taxed by taxing rental housing and the construction value of new housing (which approximates the value of all future housing services); this somewhat indirect and approximate approach to taxing housing services is used by the ''model'' New Zealand VAT (Benge, Pallot, and Slack 2013). In particular, the VAT base is assumed to include food consumed at home and private medical expenses, including both outof-pocket expenses and insurance premiums.…”

mentioning

confidence: 99%

Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis

Diamond

Zodrow

2013

Public Finance Review

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Business tax to value-added tax reform in China

Wang

Singh-Ladhar

Davey

2019

PAR

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Purpose This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013). Design/methodology/approach The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 culminating in the new 2017 regime. Attributes of “good” value-added tax (VAT) systems are covered as well as a comparison with New Zealand’s goods and services tax (GST). Findings The paper finds that to align with the international trend of indirect tax development and more efficiently accomplish the economic transition China needs to build a more neutral VAT system with fewer reduced rates and exemptions and the tax system have created tax inefficiencies and increased the compliance cost. VAT is imposing an increasingly significant impact on China’s national economy and industrial structure as well as accountants. Originality/value This is the first study that analyses the indirect tax reforms that are currently being implemented in China and as such has lessons for China but also for VAT/GST in general. We should not forget how special New Zealand’s GST is and the clarity of focus of those who implemented it!

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Possible Lessons for the United States From New Zealand's GST

Cited by 9 publications

References 3 publications

Taxpayers’ Competency Level in Governing Goods Services Tax (GST) Compliance: Malaysia Scenario

Taxpayers’ Competency Level in Governing Goods Services Tax (GST) Compliance: Malaysia Scenario

Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis

Business tax to value-added tax reform in China

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