Conceptual Frame Work on Review of Goods and Services Tax (GST)

Abstract

Governance in Taxation is considered as informative context in which key issues of tax evasion and tax avoidance can be reduced if the Government knows how to tackle the problem (Morrell and Tuck 2014). Governance will shape the tax system of the country. Taxes are raised for the development of the society in terms of education, military, infrastructure economic growth and so on (Philips and Sandall 2009). There are discussions on global tax governance since there are borderless in doing business nowadays (Rixen 2011). Some countries are having higher marginal tax rate is required to support their government programs (Bobek et al 2007). Then the wanted to shift from heavy tax system on direct to Indirect tax take simplify the overall tax system.