Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/7386
Title: Is Singapore goods and services tax act ready for E-commerce?
Authors: Lam, Kelvin Mun Kong
Wong, Jack Hing Man
Phan, Choo Hin
Keywords: DRNTU::Business::Information technology::Electronic commerce
DRNTU::Business::Accounting::Tax
Issue Date: 2000
Abstract: Goods and Services Tax ("GST"), as the name suggests, is a tax on consumption. It was introduced in April 1994 in Singapore and has become one of the major sources of tax revenue collected by the Singapore Government (see Figure 1). A basic understanding of this form of indirect taxation is essential for both consumers and persons involved in business.
URI: http://hdl.handle.net/10356/7386
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Theses

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