Journal Press India®

Traders' Perception towards Goods and Services Tax in Uttarakhand

Vol 10 , Issue 1 , January - June 2023 | Pages: 51-69 | Research Paper  

 
Article has been added to the cart.View Cart (0)
https://doi.org/10.17492/jpi.vision.v10i1.1012304


Author Details ( * ) denotes Corresponding author

1. * Fakhruddin Rahi, Assistant Professor , Commerce , Government Post Graduate College , Bageshwar , Uttarakhand, India (kabeerrahi33@gmail.com)

The Indian taxation system was very complex before GST was implemented. After GST implementation, various barriers between the state and the centre have been removed. The Government of India hopes to increase tax revenue and reduce tax evasion. But the question arises whether entities like manufacturers, wholesalers, retailers, etc. are able to understand the structure of GST, what the assumptions about the services provided are, and what the consequences of GST are that they expect. In this study, an attempt has been made to know the level of awareness of GST among traders and to understand their opinion on this system. A questionnaire was used to gather information from 450 dealers, and then analyzed in this context. In this research, it is found that the level of traders awareness towards the GST system and the level of traders perception regarding GST Knowledge, GST outcomes, and GST Services were significantly moderate in Uttarakhand.

Keywords

GST; Indian tax structure; Tax reforming; Taxation

  1. Ahmad, M.A.R., Ismail, Z. & Halim, H. A. (2016). Awareness and perception of taxpayers towards Goods and Services Tax (GST) implementation. International Journal of Academic Research in Business and Social Sciences, 6(11), 75-93.
  2. Babbie, E. (1990). Survey research methods (2nd ed.). Belmont, California: Wadsworth Publishing Company.
  3. Barhate, G. H. (2017). An analytical study of awareness and perception towards GST amongst traders in rural areas. International Research Journal of Engineering and Technology (IRJET), 4(5), 1133-1142.
  4. Bidin, Z. & Marimuthu, M. (2016). Awareness, attitude and probable area of difficulties towards the proposed Goods and Services Tax in Malaysia. International Review of Management and Marketing, 6(S8), 175-180.
  5. Bidin, Z., Marimuthu, M., Derashid, C. & Idris, K. M. (2016). Determinants of attitude toward proposed good and services tax among business communities in Malaysia. International Review of Management and Marketing, 2016, 6(S8), 193-197.
  6. Chouhan, V., Shakdwipee, P. & Khan, S. (2017). Measuring awareness about implementation of GST: A survey of small business owners of Rajasthan. Pacific Business Review International, 9(8), 116-125.
  7. Gupta, R. (2018). Goods and service tax in India: A critical review, Swaranjali Publication, 76-80. Retrieve from https://doi.org/10.17492/jpi.vision.v8i2.822105.
  8. Hair, J., Anderson, R., Tatham, R. & Black, W. (1998). Multivariate data analysis (5th Edition). New Jersey: Prentice Hall.
  9. Hair, J. F., Black, W. C., Babin, B. J. & Anderson, R. E. (2010). Multivariate data analysis (7th Edition). New York: Pearson.
  10. Ishak, N. I. B., Othman, M. H., & Omar, M. F. (2015). Students’ perception towards the newly implemented goods and services tax (GST) in Malaysia. International Journal of Contemporary Applied Sciences, 2(6), 80-99.
  11. Jain, S. (2022). Taxation of E-commerce: Overcoming challenges to traditional tax regimes. VISION: Journal of Indian Taxation, 9(2), 57-69. Retrieved from https://doi.org/10.17492/jpi.vision.v9i2.922204.
  12. John, P. V. (2010). Reforms in sale tax structure: A study with special reference to VAT in Kerala. Faculty of Commerce, Mahatma Gandhi University, Kochi, Kerala.
  13. Karthick, R. & Esther H. R. (2017). A study on consumer perception towards GST in Kancheepuram District. Paripex Indian Journal of Research, 6(10), 82-83.
  14. Kaur, H. (2018). Public awareness, knowledge and understanding of GST in India. International Conference on Management and Information Systems, pp. 63-67. Retrieved from http://www.icmis.net/icmis18/ICMIS18CD/pdf/S173-final.pdf.
  15. Khanna, M. (2012). Impact of VAT on the economy of Himachal Pradesh - A comparative study of pre-VAT and post’ VAT situation in Himachal Pradesh. Department of Commerce, Himachal Pradesh University, Shimla.
  16. Kothari, C. (2010). Research methodology: Methods and techniques: Mumbai New Age Publication.
  17. Manoj, G. & Muraleedharan, S. (2021). Goods and Services Tax (GST) and its effect on textile traders in Kerala: A study of Kochi city. VISION: Journal of Indian Taxation, 8(1), 101-126. Retrieved from https://doi.org/10.17492/jpi.vision.v8i1.812106.
  18. Murugaiyan, S., Jayanthi, R. S. & Siddharth, P. (2017). A study on public awareness towards Goods and Services Tax (Amendment) bill in Sivakasi Region. Asian Journal of Managerial Science, 6(2), 1-4.
  19. Noormahayu, B. M. N., Sani, A. B. A., Mohtar, N. M. B. & Zainurdin, Z. K. B. (2015). Public Awareness towards Goods and Services Tax (GST) in Kaulalampur. International Academic Research Journal of Social Science, 1(2), 101-106.
  20. Nursyafiqah, I. & Hissam, M, (2016). The effect of Malaysia goods & services tax (GST) to the construction industry. Faculty of Civil Engineering & Earth Resources, Universiti Malaysia Pahang, Malaysia. Retrieved from http://umpir.ump.edu.my/id/eprint/13010/
  21. Palil, M. R., Ramli, R., Mustapha, A. F., & Hassan, N. S. A. (2013). Elements of compliance costs: Lesson from Malaysian companies towards goods and services tax (GST). Asian Social Science, 9(11), 135.
  22. Pandey, P. K. (2020). An examination of interrelationship between central and states taxes in India before and after implementation of GST: A Johansen Cointegration approach. VISION: Journal of Indian Taxation, 7(2), 1-16. Retrieved from https://doi.org/10.17492/jpi.vision.v7i2.722035.
  23. Pandey, P. K. & Jesmon, R. N. (2022). A study on GST compliance issues faced by MSMEs with special reference to the State of Karnataka. VISION: Journal of Indian Taxation, 9(2), 1-24. Retrieved form Doi:10.17492/jpi.vision.v9i2.922201.
  24. Prabakaran, D. J. 2010). Impact of VAT in Tamil Nadu – A study in Dindigul district. Department of Commerce, Madurai Kamaraj, University Tamil Nadu.
  25. Pragati (2010). Impact of value added tax on business enterprises. Department of Commerce, Delhi school of Economics, University of Delhi.
  26. Savitri, E. & Musfialdy (2016). The effect of taxpayer awareness, tax socialization, tax penalties, compliance cost and taxpayer compliance with service quality as mediating role. Procedia - Social and Behavioral Sciences, 219, 682–687.
  27. Shaari, N., Ali, A. & Ismail, N. (2015). Student’s awareness and knowledge on the implementation of goods and services tax (GST) in Malaysia. Procedia Economics and Finance, 31, 269–279.
  28. Sury, M. M. (2021). Goods and Services Tax (GST) implementation with special reference to E-commerce. VISION: Journal of Indian Taxation, 8(2), 74-85.
  29. Uppal, A., Wadhwa, B., Vashisht, A. & Kaur, D. (2019). GST: Awareness and perception of small business persons’ (SBPS). International Journal of Innovative Technology and Exploring Engineering (IJITEE), 8(7S2), 243-248.
  30. Zabri, S. M., Ahmad, K. & He, T. G. (2016). Understanding of Goods and Services Tax (GST) and Spending Behavior among Malaysian Consumers, Prosiding Persidangan Kebangsaan Ekonomi Malaysia, Ke-11, Pp 27 – 34.
Abstract Views: 9
PDF Views: 1

By continuing to use this website, you consent to the use of cookies in accordance with our Cookie Policy.