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Record W7062380761

A study of Seremban's citizens readiness towards the implementation of Goods and Services Tax (GST) based on demographic factors / Fatin Nabilah Salih and Fatin Thauraya Mohd Nasir

2014· other· en· W7062380761 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueUiTM Institutional Repositories (Universiti Teknologi MARA) · 2014
Typeother
Languageen
FieldEngineering
TopicAdvanced Power Generation Technologies
Canadian institutionsnot available
Fundersnot available
KeywordsSales taxValue-added taxGoods and servicesIndirect taxConsumption taxTax creditAd valorem tax
DOInot available

Abstract

fetched live from OpenAlex

In late 1980s Prime Minister Brian Mulroney's government pursues sales tax reform, saying it wants to replace the manufacturers' sales tax with the goods and services tax (GST). Therefore, the tax is introduced in Canada on January 1, 1991. (www.thestar.com). GST which is also known as VAT or the value added tax in many countries is a multi-stage consumption tax on goods and services. It is a form of indirect tax whereby consumers pay taxes as they consume goods and services. The tax is embedded in the price of goods and services transacted. GST therefore is tax charge based on how much you spend. This is different from Income Tax whereby tax is charged based on how much you eam."0ver the past few decades, the worldwide trend has been for the introduction of a multi-stage GST system. Today, almost 90% of the world's populations live in countries with GST, including China, Indonesia, Thailand, Singapore and India. In Malaysia the history of GST originally planned during Budget 2005 by former Prime Minister Dato Seri Abdullah Ahmad Badawi, announced that GST would be implemented on 1st January 2007. The rate of GST will be imposing at 4%.The introduction of the new tax will provide the Government with the opportunity to reduce corporate and individual income tax rates. The Government will also ensure that the citizen in the low-income group will not be unduly burdened by the implementation of GST. In this regard, goods and services considered as basic needs will either be zero- rated or exempted. In addition, small businesses will also be exempted from this tax.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.290
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.010
GPT teacher head0.233
Teacher spread0.223 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it