研究GDP和税收之间关系的留学论文

unted for 76.7% (Kasipillai, 2006). However as the economy developed and with the tax reform less reliance was placed on indirect tax which starting from year 1999 the major contribution to government revenue is come from direct tax (69%). In 2008 the collection of direct tax represents 52% of the Government total revenue (Economic Planning Unit, Ministry of Finance and Bank Negara Malaysia). It is believed that the encouraging growth in Gross Gomestic Product (GDP) in 2009 stood at 23% contribute positively to the national revenue collection (9MP).

After brief introduction the remainder of this paper is structured as follow. Chapter 2 provide some sort of literature review regarding all the variables included in this research. Chapter 3 consist of research methodology and design, data collection, theoretical framework, hypothesis statement, and data analysis. Chapter 4 provides data description and result analysis and finally in section 5 gives conclusion and summary of the study.

CHAPTER 1

 

BACKGROUND OF STUDY

Tax is the main sources of income for government. Tax is defined as a fee charged (levied) by a government on a product, income, or activity. If tax is levied directly on personal or corporate income, then it is direct tax. If tax is levied on the price of a good or services, then it is called an indirect tax.

Malaysia is a very tax friendly country compared than the others. Income tax comparaly low and many taxes which are raised in other countries, do not exist in Malaysia. All earnings of companies and individuals acccumulated in, derived from or remitted to Malaysia are liable to tax.

Government will used this tax revenues to fund all spending made by government in order to achieve an economic growth and also to promote a sound of economy.

Government will present their budget in Parliament around September each year. Determination of budget is based on estimation of government revenue and spending. An increase in government revenue will increase the allocation for government spending. The tax rate is one of the components in government budget. The government will decide whether to increase or decrease the tax rate or to remain unchage based on the goals of government in each budget every year.

Definition Of Terms

Gross Domestic Product (GDP)

Gross domestic product (GDP) is the market value of all final goods and services produced within a country in a given period of time. It is also define as an economic measurement that monitors the overall income and output of a country. It is a way to interpret the overall prosperity of the economy. It is culculated on an annual basis with quarterly updates. The data produced by GDP is interpreted in number of ways. Some use it to measure the productivity of the country, in that it shows how much product was produced and sold. Others use it to measure the gen