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Comparative Studies | Finance | India | Volume 8 Issue 2, February 2019 | Rating: 6.3 / 10
Comparison of Indias Indirect Tax Regime with Malaysia and Singapore
Yateen D | Namrata N [3]
Abstract: The paper aims to compare GST regime of Singapore and Malaysia with India, in order to succinctly grasp the idiosyncratic feature of the former and look for feasibility of application in the latter. These countries have been chosen as Singapore has been successful in it implementation of GST while Malaysia has scrapped its GST regime. Studying the GST of these countries will assist in understanding the best practices as well as the corrigendums required in the newly implemented indirect tax structure of India.
Keywords: GST, Singapore, Malaysia, Sales Tax regime, tax collection, compliance rate
Edition: Volume 8 Issue 2, February 2019,
Pages: 1460 - 1465