Research Output | Dar Al-hikmah Library | IIUM Only
This study aims to model the effect of tax reform on inflation, focusing on the indirect tax regime or known as GST or VAT in some countries. Malaysia had undergone two major tax reforms in the past three years starting from the shift from SST to GST in April 2015. In September 2018, the government reverted to the SST system. Any form of new tax af