A STUDY ON FACTORS INFLUENCING TOWARDS IMPLEMENTATION OF SWEETENED BEVERAGES EXCISE DUTY IN MALAYSIA / TAN HOO EN.
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TextPublication details: Kuala Lumpur : Asia Pacific University, 2020Description: 119 pages : illustrations ; 30 cmSubject(s): Health promotion | Health economics | Tax accounting -- Malaysia | Tax laws -- MalaysiaLOC classification: PG-24-0159Online resources: Available in APres - Requires login to view full text. Dissertation note: A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance with a specialism in Taxation (UC3F1906AF(TAX)). Summary: The primary objective of this research is to study the factors affecting towards implementation of sweetened beverages excise duty in Malaysia. In this research, the researcher intends to discovery the factors on the implementation of sweetened beverages excise duty in Malaysia. The researcher uses the primary method to conduct the data. In this research, three different variables that affect the implementation of sweetened beverages excise duty significantly which include health concerns, tax revenue, and level of general knowledge. The data was collected from the public who are above 18 years old in Malaysia. Statistical Package of the Social Sciences (SPSS) is used to assess the relationships between the three variables which able to influence the implementation of sweetened beverages excise duty in Malaysia. The findings discovered that all the variables have significant relationship with the implementation of sweetened beverages excise duty in Malaysia. The conclusions have been discussed in this research that the health concerns, tax revenue and level of general knowledge are the factors in implemented of sweetened beverages excise duty. This research creates the awareness of the sweetened beverages excise duty in order to prevent health issues in Malaysia being more seriously.
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APU Library Reference Collection | Undergraduate Theses | PG-24-0159 (Browse shelf (Opens below)) | 1 | Not for loan (Restricted access) | Available in APres | 00018602 |
A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance with a specialism in Taxation (UC3F1906AF(TAX)).
The primary objective of this research is to study the factors affecting towards implementation of sweetened beverages excise duty in Malaysia. In this research, the researcher intends to discovery the factors on the implementation of sweetened beverages excise duty in Malaysia. The researcher uses the primary method to conduct the data. In this research, three different variables that affect the implementation of sweetened beverages excise duty significantly which include health concerns, tax revenue, and level of general knowledge. The data was collected from the public who are above 18 years old in Malaysia. Statistical Package of the Social Sciences (SPSS) is used to assess the relationships between the three variables which able to influence the implementation of sweetened beverages excise duty in Malaysia. The findings discovered that all the variables have significant relationship with the implementation of sweetened beverages excise duty in Malaysia. The conclusions have been discussed in this research that the health concerns, tax revenue and level of general knowledge are the factors in implemented of sweetened beverages excise duty. This research creates the awareness of the sweetened beverages excise duty in order to prevent health issues in Malaysia being more seriously.
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