GDP和税收经济措施之间的关系
马来西亚拥有13个州，是吉隆坡和纳闽联邦领土的联盟。联邦宪法载有关于分配给联邦和各州政府人士收入的特殊规定。那些被分配给州政府的收入包括土地，森林，矿产，娱乐，供水，银行的利益，投资的回报，包括罚款，没收（而不是强加的联邦法院）和牌照费用及许可证（但不许可有关汽车和企业的注册）。所有其他收入，没有专门分配给各州，是联邦政府的收入。
税收成为任何一个国家管理经济的重要经济手段，特别是发展中国家，如马来西亚。随着球化和国际化的快速发展趋势，整个国家税收收入与经济增长的模式已成为经济学家显著关注的对象。近日，马来西亚也表现良好，显示类似的经济增长模式。因此，政府从税收中所获得的资金不仅用于基础设施建设，而且最大限度地用于本国人民和民族的发展。此外,所得税是最可靠的方法之一,以确保政府基金最有价值地用于开支。
The relationship between economic measures like GDP and tax revenue
Malaysia is a federation of 13 States and the Federal Territories of Kuala Lumpur and Labuan. The Federal Constitution contains special provisions regarding sources of revenue that are assigned to the Federal and the State governments. Those that are assigned to the State governments include revenue fom land, forest, mining, entertainment, water supply, bank interests, returns from investments, fines including forfeitures (other than imposed by Federal Courts) and fees for licences and permits (but not licences relating to motor vehicles and registration of businesses). All other revenues, not specifically assigned to the states, are Federal Government revenues.
Taxation become crucial economic tools to govern economics for any country, especially to developing countries like Malaysia. With the rapid trend toward globalization and internationalization, the pattern of tax revenues and economic growth accross countries has become a significant concern to economists. Recently, Malaysia has also performed well and shows the similar growth pattern in economy. Therefore, fund collected from taxation used by the government to provide facilities for its population and for the development of the nation. Other than that income tax is one of the surest way to make sure the Government fund is available for spending.
Inland Revenue Board (IRB) has play their main role as an agent of Malaysian Government and to provide services in administering, assessing, collecting, and enforcing payment of income tax and other revenue as may be agreed between Government andd the Board. For many years, the Inland Revenue Board (IRB) has presumed that its activities promote better tax collection starting from Official Assessment System (OAS) until Self Assessment System (SAS).
Malaysia Federal Government revenues are broadly classified as tax revenues, non-tax revenues and non-revenue receipts. Tax revenues include both Direct and Indirect Taxes. Direct taxes are collected by the Inland Revenue Board (IRB) and includes taxes such as income tax on individuals and corporations, petroleum income tax, stamp duty and real property gains tax. While for indirect taxes the responsibility of collection is taken by the Royal Customs and Excise Department. Indirect taxes include import duties, export duties, excise duties, sales tax, service tax and last but not least; goods and services tax (GST) that replace sales tax and service tax.
Non-tax revenues of Malaysian Government consists of fees for issue of licences and permits, fees for specific services, proceeds from sale of government assets, rental of government property, bank interests, returns from Government investments (including gains from sales of investments) fines and forfeitures. The non-revenue receipts consist mainly of repayments and reimbursements such as refunds of overpayments in previous years and repayment of loans from the Federal Government’s Consolidated Fund (Revenue Account) received from other Federal Government Agencies and State Governments.
The trend of tax collection in Malaysia is inconsistent, changing upward and downward depending upon economic conditions. However, over a 30 period, most years show an increasing incremental in total collection. The exceptions are when there is an abnormal economic condition such as financial crisis, war or increase in world oil prices.
During the early stages of its development which is in year 1960, Malaysia similar with most developing countries relied heavily on indirect taxes acco
