Roshaiza Taha Universiti Malaysia Terengganu   School of Maritime Business and Management Universiti Malaysia Terengganu 40150 Shah Alam Kuala Terengganu, Terengganu 21300 Malaysia   roshaiza@umt.edu.my             JEL Areas: H0 : Public Economics: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General