GST fraud prevention to ensure business sustainability: a Malaysian case study
Purpose This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business. Design/methodology/approach This study applies a qualitative research method, i.e. case study, to add...
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University of Economics Ho Chi Minh City
2023
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| Truy cập trực tuyến: | https://www.emerald.com/insight/content/doi/10.1108/JABES-11-2019-0113/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115434 |
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oai:scholar.dlu.edu.vn:DLU123456789-1154342023-03-08T03:56:08Z GST fraud prevention to ensure business sustainability: a Malaysian case study Othman, Zaleha Nordin, Mohd Fareez Fahmy Sadiq, Muhammad Purpose This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business. Design/methodology/approach This study applies a qualitative research method, i.e. case study, to address the specific research objective. Findings The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures. Practical implications The findings of this study provide managers, investors and policymakers with evidence to what extent GST fraud could be minimize in order to safeguard government source of revenue and retain sustainable business in a country. As GST is an important source of revenue for the government, it is thus crucial to prevent fraud from occurring. Originality/value Past studies have primarily focused on GST implementation from the perspective of service tax effectiveness and efficiency. However, this study examined the impact of GST fraud to determine measures that could ensure service tax sustainability using preventive strategies, in turn, introducing to the existing literature on indirect tax. 2023-03-08T03:56:07Z 2023-03-08T03:56:07Z 2020 Article 2515-964X https://www.emerald.com/insight/content/doi/10.1108/JABES-11-2019-0113/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115434 10.1108/JABES-11-2019-0113 en Journal of Asian Business and Economic Studies, Volume 27, Issue 3; p. 245-265 application/pdf University of Economics Ho Chi Minh City |
| institution |
Thư viện Trường Đại học Đà Lạt |
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Thư viện số |
| language |
English |
| description |
Purpose This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business. Design/methodology/approach This study applies a qualitative research method, i.e. case study, to address the specific research objective. Findings The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures. Practical implications The findings of this study provide managers, investors and policymakers with evidence to what extent GST fraud could be minimize in order to safeguard government source of revenue and retain sustainable business in a country. As GST is an important source of revenue for the government, it is thus crucial to prevent fraud from occurring. Originality/value Past studies have primarily focused on GST implementation from the perspective of service tax effectiveness and efficiency. However, this study examined the impact of GST fraud to determine measures that could ensure service tax sustainability using preventive strategies, in turn, introducing to the existing literature on indirect tax. |
| format |
Article |
| author |
Othman, Zaleha Nordin, Mohd Fareez Fahmy Sadiq, Muhammad |
| spellingShingle |
Othman, Zaleha Nordin, Mohd Fareez Fahmy Sadiq, Muhammad GST fraud prevention to ensure business sustainability: a Malaysian case study |
| author_facet |
Othman, Zaleha Nordin, Mohd Fareez Fahmy Sadiq, Muhammad |
| author_sort |
Othman, Zaleha |
| title |
GST fraud prevention to ensure business sustainability: a Malaysian case study |
| title_short |
GST fraud prevention to ensure business sustainability: a Malaysian case study |
| title_full |
GST fraud prevention to ensure business sustainability: a Malaysian case study |
| title_fullStr |
GST fraud prevention to ensure business sustainability: a Malaysian case study |
| title_full_unstemmed |
GST fraud prevention to ensure business sustainability: a Malaysian case study |
| title_sort |
gst fraud prevention to ensure business sustainability: a malaysian case study |
| publisher |
University of Economics Ho Chi Minh City |
| publishDate |
2023 |
| url |
https://www.emerald.com/insight/content/doi/10.1108/JABES-11-2019-0113/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115434 |
| _version_ |
1765278442030366720 |