消费税攻克影子经济 GST capturing the ‘shadow’ economy

马来西亚只有6.5%的人口缴税，这180万名缴税者只占了就业市场的15%。不过，这些年来大马的产业、汽车和奢侈品的销量都不错，难道缴税者真的只有那么少吗？试想想，如果只有180万缴税者，那些价值百万令吉的公寓和豪宅为何往往被抢购一空？为何豪华房车如马赛地、宝马和保时捷也不会乏人问津？指高级住宅产业主要是被外国人抢购的说法并不十分正确，因为外国买者都还不到产业市场的10%。

所以，我国的缴税者不可能只有180万人。消费税会导致我国面对一次性通胀，不过，如果政府改变补贴机制，让机制显得更公平，日常用品也豁免征收消费税，那么消费税有一定的可行性。如果国家缴税者少，人民购买力强，显示所得税的机制不够有效，形成影子经济。所以，以消费为计算基础的消费税制度可以让政府攻克影子经济，并且让人民带来好处，因为人民容易受到奢侈品的诱惑，这些奢侈品被征收消费税可以让人民保持谨慎的消费态度。打击贪污和逃税行为可以让政府收回原本属于政府的税务，同样的，消费税可以让政府通过征税，从中修复经济。如果每年200亿令吉流失的新闻报道属实，那么政府至少可以找回8亿令吉税收。虽然微不足道，不过总比有人没缴税好。

另外，虽然一些中小企业和商人通过减税计划来减低他们的税务，不过他们并不能减低消费。大部分实行消费税的国家在实行这项制度的初期都面临经济成长缓慢或负成长的情况，不过一旦消费者适应了新价格，需求就会回升，这意味着缴税者将增加。某方面建议政府批准公开拍卖汽车入口准证给私人界以获得税收，我同意这是一项不错的盈利来源，不过，政府将在2015年取消汽车入口准证制度，我们不应该等到汽车入口准证制度取消后才实行消费税，反之我们应该现在就开始实行消费税制度，如果同时进行就更好。

我国有32%人口的月薪少过2千令吉，如果政府可以缓和消费税的对这个收入群的影响，同时能更公平地分配补贴，执行消费税是有一定好处的。

In Malaysia only 6.5% of its population pays tax which is approximately 1.8million people or 15% of the working population. But is it possible that there are only so little people subject to income tax when properties, cars and luxury goods sales in Malaysia has been enjoying good takeup rates all these years. Just imagine if there is only 1.8million people that is subject to tax, who are the buyers of the majority condominium and residential properties ranging above RM1million that is usually snap up or luxury cars like Mercedes, bmw and Porsche. The argument that the high end residential properties are purchased mainly by foreigners is not valid as foreign buyers account for less than 10% of the purchases transacted in the market.

Thus it is not possible that there are only 1.8million people that have the income to pay taxes. GST will result in a one-off inflation but if the Government is able to revamp the distribution of subsidies equitably, and basic necessities are tax exempt the benefits of GST should be seriously considered. The fact that there is a small base of tax payers but a huge purchasing capacity indicates the ineffectiveness of income tax and the existent of the shadow economy which some people thrive on. Thus, GST by virtue being a consumption based tax would enable the Government to capture the shadow economy for the benefit of the rakyat as most of these people would probably indulge in luxury goods or big ticket items which would be subjected to GST. Similarly for corruption, GST would enable the Government to recover a portion of the ill gotten gains through taxes. I am not advocating corruption but it is better than not collecting a single sen. For instance if what is said by the media that yearly approximately RM20billion is siphoned out is true at least RM800million can be recovered. It is a paltry sum but better than not capturing anything as it is likely that these perpetrators are not paying any income tax.

In addition some SME and business people through some tax minimisation scheme is able to reduce their tax payable but it is unlikely for them to reduce their consumption. Most countries that implement GST initially do suffer a slow growth or negative growth when they just implement GST, but subsequently as consumer adjust to the new pricing the demand will return. This means it will increase the number tax payers. There are some parties that recommend we tax the AP that are issued, and I agree it is a good source of revenue but as AP will be phased out in 2015, we should not wait until this happens to at least kick start the mechanism of the GST. Better yet, do both concurrently.

Ultimately, if the Government is able to mitigate the effect of GST especially for the 32% of the population that has income below RM2,000 per month and revamp the distribution of the subsidies to be more equitable, implementing of GST does have its merits.