Compliance costs of goods and services tax (GST) among small and medium enterprises

Taxation is one of the most important instruments in generating revenue for a country. History has shown that many countries develop based on tax revenue. Tax- based spending, also known as Goods and Services Tax (GST) or Value Added Tax (VAT) is a consumerism tax posed upon sales of goods and servi...

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Bibliographic Details
Main Authors: Rosiati Ramli (Author), Mohd Rizal Palil (Author), Norul Syuhada Abu Hassan (Author), Ahmad Fariq Mustapha (Author)
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia, 2015.
Online Access:Get fulltext