Teaching case: To be a goods and services tax-registered business or not – Decision making using analytics☆

Abstract

Many countries use the Goods and Services Tax (“GST”) system to broaden their tax base for tax revenue collection. Similar to Singapore, many countries also adopt a registration exemption threshold in order not to burden small businesses with GST tax compliance but to allow an option for such businesses that do not meet the threshold to voluntarily register for GST with the tax authority. This teaching case allows you to do both predictive and prescriptive analytics using available analytics tools in Microsoft Excel to help the business decide whether to voluntarily register for GST with the tax authority. It can be used in undergraduate or graduate accounting analytics, financial accounting, GST compliance, and managerial accounting classes.