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ble to Malaysia. Also, the literature will supplement the main research objectives by focusing on case studies of developing countries who have recently implemented VAT in the last 15 years. Moreover, the literature will also provide a qualified explanation on the problems that have been identified in the introduction part of the research. This will aid in providing an overall view of the challenges a developing country such as Malaysia will face and the supporting evidence for the proposed solutions.

The secondary element of the research method will consist of qualitative data collection. This collection technique will provide the research with the information it requires to identify patterns or attitudes of behaviour and to have a better understanding of the environment and influences that affect them' (Otlacan, 2005). This means that this method will allow the research to obtain personal accounts on the impact VAT will have on individuals within the country. However, qualitative data can be a double aged sword as the findings may lend to more in-depth and comprehensive data but the data itself can be very subjective which can lead to a difficulty in establishing a reliable and valid set of results.

From the various qualitative data collection techniques available, the method that has been chosen to collate data would be in-depth interviews. This is because interviews provide a face to face interaction between the participant and interviewer. This allows the interviewee to provide their point of view to the subject in question. The type of interview that would be performed would be structured interviews because it helps maintain a focus on the chosen subject by providing a prepared response and having detailed information regarding the subject issue. However, the only drawback would be that the theory unrelated to the subject may not be uncovered as the questions asked are too rigid to allow for follow up questions in responses to the interviewee's answers. As an interviewer, you would need to be aware of the key matters to be directed during the interview.

Firstly, the interviewees will be chosen from the financial sector, manufacturing sector and service sector respectively. The sources will be obtained through contacts in Malaysia. Participants will be contacted via email to request permission for an interview. The interview itself would be conducted over the phone as that would be the most convenient method of communicating as subjects will be based in Malaysia. Questions would be formulated prior to the interview and sent to the participants'. The findings from this would help construct an account on the general consensus of how the implementation of VAT will affect businesses within the financial and manufacturing sector. This is vital information as the success of the transition depends largely on the whether majority of businesses within Malaysia are compliant with the new tax method.

Secondly, in order to obtain information regarding the impact VAT will have on normal ordinary taxpayers, questionnaires will be posted on a networking website to enable residents in Malaysia to partake in the survey. The questions will consist of those similar to the interview questions; however for relevance issues, the questions will be general and directed more towards the public. Also, the questions will be close ended and participants will be tasked with rating the questions 1 - 9