The growth of value added taxation from its first adoption in France in 1954, to its present implementation by more than sixty countries is unprecedented in the field of taxation. While sixty nations use one or another form of VAT, forty nations have implemented a comprehensive VAT. Its...

Since 1960 Malaysia has become a highly efficient producer of natural rubber, thanks to its agricultural and trade policies. The primary purpose of these policies has been to maintain political and economic balance. Consequently, Malaysia’s leaders have concentrated on modifying agricultural...

Excise taxation is one of the oldest forms of government revenue instruments in the world. It can be traced back to the Han dynasty in china, and Mauryan period in India. The term excise may be attributed to the Dutch, whose duties on bear, sugar, spirits and other goods were called excijsen....