Goods and services tax (GST) on construction capital cost and housing property price

Good and Service Tax (GST) an indirect broad-based conswnpti.on tax. Following with the implementation of GST in Malaysia on 1st April 2015, it is suspected that the construction capital cost and housing property price will increase accordingly. This study is aim to review the GST effect associated on construction capital cost and it influences towards housing developer and housing property price. Additionally, this study highlights what was the developer point of view on the GST given to them and also the housing price further proposes initiatives to the housing developers. Argument of GST effect is useful for the public administrators so that to re-consider the rate of GST and also beneficial to the construction parties to account with the GST implementation. As conclusion, this study review that GST do give an impact towards the construction capital cost, housing developer and housing property price in terms of knock-on effect

Goods and services tax (GST) on construction capital cost and housing property price

Good and Service Tax (GST) an indirect broad-based conswnpti.on tax. Following with the implementation of GST in Malaysia on 1st April 2015, it is suspected that the construction capital cost and housing property price will increase accordingly. This study is aim to review the GST effect associated on construction capital cost and it influences towards housing developer and housing property price. Additionally, this study highlights what was the developer point of view on the GST given to them and also the housing price further proposes initiatives to the housing developers. Argument of GST effect is useful for the public administrators so that to re-consider the rate of GST and also beneficial to the construction parties to account with the GST implementation. As conclusion, this study review that GST do give an impact towards the construction capital cost, housing developer and housing property price in terms of knock-on effect

An exploratory study of goods and services tax awareness in Malaysia

Tax has been recognized as one of the main sources of governments’ income. Goods and Services Tax (GST) is an example of tax that contributes to the governments’ income. This tax has been implemented in many countries such as Canada, Australia and New Zealand. GST is a tax imposed on the sale of goods and services. In recent years, this issue on GST has been raised by the Malaysian Government as an approach to reduce its deficit. However, the Malaysian Government is still finding the right time to implement GST as they are still conducting studies on the social impact of GST. This study attempts to investigate Malaysian awareness towards the upcoming of GST implementation

Analyzing the impact of GST on tax revenue in India : the tax buoyancy approach

Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach: We conducted our study using semi logarithmic ANCOVA regression model in which we introduced VAT and GST as dummy variables. Findings: Our study finds that after the introduction of GST India’s tax revenue has become less responsive to the changes in GDP. It indicates that post introduction of GST there is some reduction in the tax burden on the consumers and corporates which supports the government’s justification behind the introduction of GST. Practical Implications: The study is expected to help the government in deciding the future course of action towards effective policy making for revenue generation. Originality/Value: Since none of the existing studies analyses the impact of GST on tax revenue our study is unique and fulfils the gap in the existing literature.peer-reviewe

Analysing the impact of GST on tax revenue in India : the tax buoyancy Approach

Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) on tax revenue in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach: We conducted our study using semi logarithmic ANCOVA regression model in which we introduced Value Added Tax (VAT) and GST as dummy variables. Findings: Our study finds that after the introduction of GST India’s tax revenue has become less responsive to the changes in GDP. It indicates that post introduction of GST there is some reduction in the tax burden on the consumers and corporates which supports the government’s justification behind the introduction of GST. Practical Implications: The study is expected to help the government in deciding the future course of action towards effective policy making for revenue generation. Originality/Value: Since none of the existing studies analyses the impact of GST on tax revenue our study is unique and fulfils the gap in the existing literature.peer-reviewe

Lower Erythrocyte GST activity in Autism Spectrum Disorder (ASD) patients compared to normal controls

Glutathione S-transferases (GST) are antioxidant enzymes that play an important role in the cellular detoxification and excretion of environmental pollutants including heavy metals. GST mu (GSTM1) and G theta (GSTT1) are known to be highly polymorphic and homozygous deletions of these genes result in the lack of enzyme activity and when combined with decreased levels of antioxidants, they have been associated with the Autism Spectrum Disorder (ASD). This preliminary study was performed to investigate the role of GSTM1 and GSTT1 polymorphisms as risk factors of ASD associated with GST activity and phenotype expression. Fifty one ASD patients and 45 controls were recruited for GSTM1 and GSTT1 genotyping while 6 ASD patients and 8 controls were assessed for GST activity. The results showed no significant differences in frequencies of GSTM1 null, GSTT1 null and combination both genotype between ASD patients and controls. However the mean erythrocyte GST activity in ASD is significantly decreased compared with controls (p = 0.043). The mean erythrocyte GST activity is lower in the severely autistic group compare to the mild to moderately autistic group, although it was not statistically significant. Further investigations are needed with a bigger sample size, analyzing multiple GST genes and GST activity determination to find out the gene susceptibility of ASD and factors that contribute to the phenotype expression of ASD

Glutathione S-Transferase activity and total thiol status in chronic alcohol abusers before and 30 days after alcohol abstinence

Background: Glutathione S Transferase (GST) has been involved in detoxification process in the liver and its activity has been shown to be increased in alcohol abusers. In the current work we measured the GST activity, total thiol status, AST, ALT, and direct bilirubin in chronic alcohol abusers before and 30 days after alcohol abstinence and lifestyle modification. Methods: Serum and urine GST activity and total thiol status were determined using spectrophotometric methods and serum transaminases were determined using clinical chemistry analyzer. Results: We found,significant increase in serum and urine GST (p<0.001), AST (p<0.001), ALT (p<0.001), and decrease in total thiol status (p<0.001) in chronic alcohol abusers. GST activity significantly decreased (p<0.001) and total thiol status were improved significantly (p<0.001) 30 days after alcohol abstinence and lifestyle modification. Conclusion: This study provides preliminary data to suggest the role of GST as prognostic indicator of alcohol abstinence with possible trend towards an improvement in liver function

All-optical non-volatile tuning of an AMZI-coupled ring resonator with GST phase-change material

We present a Ge2Sb2Te5 (GST)-integrated ring resonator with the tuning enabled by an all-optical phase change of GST using a sequence of optical pulses. The tuning is non-volatile and repeatable, with no static power consumption due to the “self-holding” feature of the GST phase-change material. The 2 μm long GST can be partially crystallized by controlling the number of pulses, increasing the tuning freedom. The coupling between the ring resonator and the bus waveguide is based on an asymmetric Mach–Zehnder interferometer. The coupling strength is wavelength-dependent, so that an optimal wavelength can be selected for the probe light to get more than 20 dB transmission contrast between the amorphous and crystalline GST states

Survey on awareness and understanding on goods and services tax

The purpose of this study is to determine the level of public awareness on the implementation of good and services tax (GST) and public understanding on issues of GST. The data was collected from citizens in Parit Raja, Batu Pahat. The methods applied for this study are descriptive statistics, Chi-square test, Cramer’s Contingency Coefficient test and Kruskal-Wallis test. The results from this study show that majority of the respondents, aware about the GST but their understanding about GST is low