The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market

There are three purposes of this analysis. First, is to differentiate the Goods and Services Tax (GST) with sales and service tax in Malaysia. This can explained why Malaysia is planning on the GST implementation. Second, is to look at the effect of tax reform on economy growth and labour market. This can help the government to make decision either implement GST or remain with old one. Finally is to look at the administrative obligations of GST implementation on selected country. It will help the government to be prepared before the GST implementation. This study finds that economic growth and labour market are effect by tax reform.