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Goods and Services Tax

Goods and Services Tax, Halsbury's Laws of Singapore: Revenue and Taxation - Other Taxes (2018)
2018
  • 0
    Citations
  • 653
    Usage
  • 1
    Captures
  • 1
    Mentions
  • 0
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Usage
    653
    • Abstract Views
      653
  • Captures
    1
    • Readers
      1
      • SSRN
        1
  • Mentions
    1
    • Blog Mentions
      1
      • Blog
        1

Paper Description

GST is a value added tax whereby tax is collected at each stage of the chain of production. The chain begins, for example, from the import of raw materials to manufacture and then when the finished product moves from distributor to retailer until it reaches the final consumer. In order that the same amount of tax is not collected over and over again, resulting in 'cascading', only the value added portion of the consideration or price is taxed. This is achieved by the input-output system whereby the taxable person only accounts for the difference between the input tax he pays and the output tax he collects.

Bibliographic Details

Liu Hern Kuan; Vincent Ooi

Goods and Services Tax; GST; Tax; Taxation; Revenue Law; Tax Law

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