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already successfully implemented GST?

By having a model to base the implementation of GST, the Government can avoid the mistakes made by the model country and this would further increase the success of the implementation.

Are there any contingency plans set up by the government to ensure adequate training is provided and full support to industries for the introduction of GST?

This would be a vital question as many governmental and private sector companies would have to update their software in order to accommodate the change.

The contribution of the research
The contribution that will be made revolves around identifying the key issues that implementing VAT will have on the country's' economical and administrative structure, along with ascertaining how this will effect taxpayers in Malaysia and whether there is a suitable model that can be adopted to guarantee the success of .

This research will center on how VAT can be adopted with taking into consideration the infrastructure that is already in place in Malaysia and the attitudes of taxpayers on tax in general and how this will impact on the success of VAT as a new method of generating revenue for the country. Since the Government has struggled to implement VAT, this will provide an insight into why and to provide an explanation to the difficulties faced by Malaysia. By looking at the problems and isolating the reasons behind this, it will help educate readers and hopefully identify solutions by recognizing similar difficulties faced by other countries who have successfully implemented VAT.

Lastly, the impact of VAT on taxpayers is unique to every individual country. Therefore this research will provide additional awareness into how Malaysian Citizens perceive this new method of tax. By providing a first-hand account on how taxpayers feel this will affect them, it will provide a valuable insight into how the Government should approach the implementation. If successful, the outcome of this research will be an invaluable source of information to individuals whose Government is adopting VAT.

1.4 Research Methodology
Primary Research

Literature Review

The Literature review will be based on critiquing journals and literature written on the theories behind the implementation of VAT and how it has affected the country's economy and the welfare of its citizens, and whether the difficulties experienced are applicable to Malaysia.

Secondary Research

My secondary research will focus on obtaining personal accounts on how the implementation of VAT will impact on businesses and taxpayers within Malaysia. This will be conducted in the form of interviews and questionnaires, with the intention of obtaining qualitative feedback.

Aims of the research method:
The primary research will consist of reviewing academic literature regarding the concept and structure of VAT in the modern world. This will provide an understanding into the motivation behind adopting VAT as an integral instrument for generating revenue. Furthermore, the literature will demonstrate how VAT is practiced within different countries and the problems experienced with adopting VAT. In addition to this, the research will also focus on the different VAT models that have been adopted by different countries to identify a model that is most suita