The impact of Goods and Services Tax (GST) towards economic growth in developing countries / Natrah Mohd Asli

Mohd Asli, Natrah (2018) The impact of Goods and Services Tax (GST) towards economic growth in developing countries / Natrah Mohd Asli. [Student Project] (Unpublished)

Abstract

This project paper sets out to examine the impact of the implementation of Goods and
Services Tax (GST) towards economic growth in developing countries by using the
robust static panel data analysis (fixed effects) with the robust standard errors. This
project paper also are conducted based on panel data where 24 selected developing
countries and the period of time selected is 11 recent years which is from 2006 until
2016. The empirical result revealed that GST is positively and statistically significant
correlated with gross domestic product per capita in developing countries. Therefore,
researcher concludes that GST is a good indirect tax reform by the government in
developing countries, where the revenue from GST will help the government to provide
more facilities for people‟s benefits and the most important thing is it can generate higher
economic growth to a country. Hence to ensure people trust for GST implementation,
government should promote the tax awareness to citizens and also utilized their tax
revenue in a good way.

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