GST/VAT/Indirect tax GST offers 5 benefits. First, because GST is difficult to avoid, it is a highly efficient system of taxation.

In contrast, corporate and personal taxes can either be avoided or significantly minimised. Second, because GST is a tax on spending rather than income, it is theoretically fairer than a pay as you earn tax system. Those who buy more goods and services will pay more GST. However, the administrative costs for busniesses required to collect the tax can be cumbersome, with time, this could become easier.