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Public Readiness for Gst Implementation in Malaysia 2015

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Submitted By AiniHanifa
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RESEARCH PROPOSAL

EPGB6122

Title:
“Public Readiness in GST Implementation 2015 - In case of Kuala Lumpur, Malaysia”

Prepared by:

Noorul ‘Aini Hanifa binti Su’aidi
EGC140004

Masters in Public Administration
Semester 2014/2015
Public Readiness in GST Implementation 2015 - In Case of Kuala Lumpur, Malaysia

1. Background

Taxation is one of the important elements in managing national income, especially in developed countries and has played an important role in civilized societies since their birth thousands years ago (Lymer and Oats, 2009). The introduction of Goods and Service Tax (GST) was first announced in Malaysia Budget 2005, and then projected to be implement in January 2007. In February 2006, government has announced that the implementation would be postponed to a later date. In 2010, it was when Government finalizing the study of the implementation of GST and identifying the social impact of GST on the public and inviting many discussions among expert and GST proponents publicly.

The uncertainty on GST implementation cast many doubts as to whether Malaysia needed the GST regime, and if so, what could be the public benefits to the public from this exercise. The government had putting a great effort in promoting the implementation of GST, however an attention to educate the public of GST understanding should be in place as well. Hence, GST is not a new exercise of tax; with more than 140 countries worldwide having had implemented GST, and this is includesd many developed and developing countries e.g. US, UK, France, Germany, Brazil, Argentina, Singapore, Cambodia and more.

The proposed GST rate is at 6% initially and it is a broad based consumption tax to replace the current sales tax of 10% and service tax of 6%. In Malaysia, the introduction of GST is aimed at reducing the nation’s growing budget deficit and it is

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