Public finance reform in Malaysia : issues and challenges

Mohd Asrul Hery Ibrahim, and Mohd Rushdan Yasoa, and Mohd Safwan Ghazali, and Cherine Lim, (2015) Public finance reform in Malaysia : issues and challenges. In: The Proceedings of The 4th International Seminar on Entrepreneurship and Business (ISEB 2015). Faculty of Entrepreneurship and Business,UMK, pp. 481-491. ISBN 9789670955032

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Abstract

The objective of this paper is to address briefly governments’ efforts on economic transformation and some of the changes of systems through public finance reform policy. The public finance reform initiatives are believed will strengthen country’s financial position and reduce government’s debt to cushion the economy against external shock. Some of the vital initiatives under public finance reform are accrual accounting system and good and service tax (GST). Therefore, this paper will discuss and dispute the implementation of the accrual accounting system in the public sector and elaborate the issues and challenges pertaining to the changes of taxation system.

Item Type: Book Section
ISBN: 9789670955032
Keywords: Accrual Accounting - Good and Services Tax - Public Finance Reform
Faculty: Faculty of Entrepreneurship and Business
Deposited By: En. Pahmi Abdullah
Date Deposited: 31 Dec 2015 05:40
Last Modified: 31 Dec 2015 05:41
URI: http://umkeprints.umk.edu.my/id/eprint/5016

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