International Journal of Scientific Research and Engineering Development( International Peer Reviewed Open Access Journal ) ISSN [ Online ] : 2581 - 7175 |
Analysing The Tax Morlity for GST in India
International Journal of Scientific Research and Engineering Development (IJSRED) | ||
Published Issue : Volume-3 Issue-6 | ||
Year of Publication : 2020 | ||
Unique Identification Number : IJSRED-V3I6P62 | ||
Authors : Divyanshu Jain, Shivam chopra, Srishti Jain, Naman Bansal | ||
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Abstract :
Indirect tax regime of a country has an important role to play because the tax burden is not on the shop keeper but is passed on to the ultimate consumer. Moreover, it also has a significant impact on spending ability of the people. On similar lines, Goods and Services tax (GST) was introduced in India and was made applicable from July 1, 2017 and onwards. This research study aims to analyze the Tax morality for GST in India, i.e. the willingness of business organizations to accept GST as a system of indirect taxation. This research will also further open gates for researchers and scholars to find out reasons for such high or low tax morality for GST in India.