Explain about view about the fairness of Malaysian taxation law?

Answer:

In Malaysia the individual income tax is imposed on income earned in Malaysia or accepted in Malaysia from outside the country. While companies are subject to income tax based on real property gains tax, goods and services tax (GST) and other applicable taxes. I believe that the key to a fair tax system is justifying the fair distribution of tax burdens among citizens and their ability to pay. Now this would entail that the burden from paying taxes is in line with the benefits received from the government. Transparency should also be taken into consideration to say that a tax system is being fair, for example, it should be clear for the taxpayers about matters regarding the amount of tax that is payable, methods and deadline of payments. With that being said I think that the Malaysian government proves that it shares a fair amount of effort to achieve a bias-free tax system. Also, in my opinion the Inland Revenue Board (IRB) has done a good job when they form the Special Voluntary Disclosure Program (SVDP) to help them identify those eligible taxpayers who failed to pay their income taxes. In addition, the efforts of the government during the Covid-19 pandemic initiating tax breaks and giving cash aid to those affected businesses are also indication of their intention to a better and just tax system. I cannot say that it is a perfect tax system but despite issues arising in the past years like tax evasion, double taxation, GST and digital tax I would like to trust the government on how they are handling it especially in this hard time we are all experiencing globally. To say that it is fair although it is flawed is how I see it and I anticipate the future when both legislators and taxpayers experience a good and honest tax system. 

Tax fairness says a lot about the relationship of tax authorities and taxpayers. When taxpayers trust those in authority it tends to positively cause tax compliance. For citizens to trust their government on implementing laws and regulations on taxation they expect to be involve in the decision making process-- and their needs be taken into great consideration when coming up with an honest and clear tax system. Ultimately I think if it is favorable and beneficial to the society as a whole should be the standard of fairness of taxation.