The burden of small business acting as an 'unpaid tax collector', particularly for the Goods and Services Tax (GST), is … the GST, that clearly demonstrate regressivity and the large relative burden faced by small business. Estimates of small … business GST start-up costs and their relevance for recurrent costs are considered, with the importance of offsetting benefits …

important resources for growth, followed by functional business activities and expertise. Furthermore, high levels of GST …

(GST), which plays a pivotal role in fiscal spending and taxation policymaking. Practically, the GST time series datasets … highlights the effectiveness of advanced non-linear models, particularly TBATS and its hybridisations with linear models, in GST …, emphasising the need to incorporate non-linear dynamics and advanced modelling techniques to enhance the accuracy of GST revenue …

The government of Canada has reduced the Goods and Services Tax (GST) rate by 2-percentage points over the past several … with certain economic and social costs. This paper aims to assess the rightness of the GST reduction. To that end, the … the GST rate will further diminish the importance of consumption taxes in Canada with no noticeable dollar value savings …