Public Awareness, Knowledge And Understanding Of GST
This is a concept paper. The focus of this paper is to propose a framework of analysis in analyzing public�s awareness, knowledge and understanding on GST. GST has become a hotter issue as its launching date of April 2015 is approaching. The GST Model for Malaysia is custom designed and is developed to suit with the Malaysia�s socio and politico economic situations. Apart of that, continuous improvements have been made by the government to adapt with the changes that take place from time to time. The idea of implementing GST was first highlighted in year 1998 and is practically implemented in year 2015. Throughout the period, the government has undertaken various efforts to study the effect and impact, to disseminate the information, to educate the public and to improve their understanding on the need of the system, and also the structure or operations of the system. Even so, at the early stage of implementation the public appears to be confused on the actual operations of the GST system. Many questions and complaints have been reported and lodged to the related authorities further action. This incident raises questions on the level of awareness and knowledge of the people about GST. To get a clearer picture on the degree of public�s awareness, knowledge and understanding of GST, a study that pays specific focus on these areas is necessary and this paper provide some guidelines.
Keywords- Direct And Indirect Tax, GST, SST, Revenue.