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Value-added tax, country governance and economic efficiency

Chan, Sok Gee and Ramly, Zulkufly and Kanapathy, Kanagi (2019) Value-added tax, country governance and economic efficiency. University of Malaya Press, Kuala Lumpur. ISBN 978-967-488-077-4

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Abstract

Country governance and economic efficiency plays a prominent role in the government administration and the economic health of a nation in the modern economy. This includes ensuring the effective implementation of fiscal and monetary policies for the society well-being. This book focuses on the role of country governance in the implementation of Value-Added Tax (VAT) in approximately 80 percent countries in the world. Using global economic data, the finding reveals that robust country governance mitigates the regressive effect of VAT on economic efficiency. Thus, this book reaffirms the assertion that the responsibilities of the government to ensure the implementation of any tax system.

Item Type: Book
Additional Information: 7002/70416
Uncontrolled Keywords: VAT, GST, Governance, Economic Efficiency, Malaysia, value-added tax, taxation
Subjects: H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Finance
Kulliyyah of Economics and Management Sciences
Depositing User: Dr Zulkufly Ramly
Date Deposited: 11 Feb 2019 10:33
Last Modified: 11 Feb 2019 10:33
URI: http://irep.iium.edu.my/id/eprint/70416

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