SWOT Analysis of Indirect Tax System: From the Perspectives of the Lower Income Group in Malaysia

As the only country that reverted from the Goods and Services Tax (GST) to the Sales and Services Tax (SST), Malaysia is circling around a strong rumor that the GST may be re-introduced to the country. Nonetheless, both SST and GST are deemed regressive since they can affect the household consumptio...

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Bibliographic Details
Published in:Economic Affairs (New Delhi)
Main Author: Jamel N.E.S.M.; Hamid N.A.; Rasit Z.A.; Karsam; Norizan S.
Format: Review
Language:English
Published: AESSRA 2023
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85170696480&doi=10.46852%2f0424-2513.2.2023.26&partnerID=40&md5=3d1a52cc37921c5df505ea1407e488c1