Awareness and Perception of Taxpayers towards Goods and Services Tax (GST) Implementation

Ahmad, Mohamad Ali; Ismail, Zuriadah; Halim, Hazianti Abdul

doi:10.6007/ijarbss/v6-i11/2375

Cited by 11 publications

(3 citation statements)

References 7 publications

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“…They also added that it is because their supplies that will be needed in their operation could be taxable to GST, which would lead to increase in cost of continuing their business. Ahmad et al (2016) found that it is important to give awareness among the SMEs in order for those companies to survive with GST and comply with any GST requirements.…”

Section: H2: There Is a Difference Between Business Size And Problemsmentioning

confidence: 99%

Problems In Gst Implementation And Gst Withdrawal Of Malaysian Smes

Remali¹

2020

European Proceedings of Social and Behavioural Sciences

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Section: H2: There Is a Difference Between Business Size And Problemsmentioning

confidence: 99%

Problems In Gst Implementation And Gst Withdrawal Of Malaysian Smes

Remali¹

2020

European Proceedings of Social and Behavioural Sciences

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“…Mohamad Ali Roshidi Ahmad, Zuriadah Ismail, and Hazianti Abdul Halim (2016) [12] introducing the GST in Malaysia, government should have careful planning, detailed preparation, participation of community and extensive public education program is the key success in the implementation of GST for any country (Mohamad Ali Roshidi Ahmad¹*, 2016) [12] Shefali Dani (2016) [16] GST will simplify existing indirect tax system and will help to remove inefficiencies created by the prevailing current heterogeneous taxation system as long as there's transparent consensus over issues of threshold limit, revenue rate, and inclusion of petroleum products, electricity, liquor and real estate. Anil Kumar Bhuyan, Ranusaya Nayak (2017) [2] the implementation of the GST will be too delayed because of the conflict between state and center on issues related to the limitation of fiscal autonomy of states, constitutional amendments.…”

Section: Literature Reviewmentioning

confidence: 99%

Sustainability growth of GST in Indian Economy- Past, Present and Future prospects

Singh¹,

Kohli²,

Singh³

2020

Int. J. Finance Manage.

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The Philosophy of Goods and Services Tax (GST) in India is Good and Simple Tax is a very significant step in field of indirect tax reform in India. It is 2 nd major surgical strike on tax evaders, brings most traders into the tax net, help develop a common market India makes movement of commodities freer in the country attracts foreign investors with a unified market with a single tax thought it has inconvenienced citizens on a spending spree with inflated bills on winning and dining, travelling property purchase etc. from the consumer point of view the biggest advantage would be there is no cascading effect of tax, and help in increase gross domestic product (GDP), ease of doing business and investment in the country. It make Indian product competitive in the domestic and international market. The transparent and self policing character would be easier to administer. GST is the only sustainable form of finance to guarantee the long term prosperity of nation.

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“…GST will reduce the average tax burden of the customer and it will bring transparency to the system. Ahmad et al (2016) discussed the implementation of GST, which was introduced in April 2015 in Malaysia. The objectives of the study were to review the perception and acceptance of the taxpayer towards the implementation of GST.…”

Section: Indian Handicraft Sectormentioning

confidence: 99%

Gst: A Tax Reform for Sustainability of Indian Handicrafts

Tekwani

Raghuvanshi

2019

HSSR

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Purpose of the study: Taxation is one of a tool, which helps the Government for the achievement of the goal of sustainable development for every sector including handicraft. The objectives of this study are to know about Goods and Services Tax & its inferences on sustainable development of Indian handicrafts and to identify the role of GST as tax reform in the sustainable development of handicrafts sector in India. The Indian handicraft is economically important and it has more potential for exports. This sector places a major role in the Indian economy. Methodology: The Descriptive method of research has been used to gather information about the existing conditions of GST and Handicraft sector of India. This study is based on secondary data. The data has been taken from different journals, books, magazines, websites, and published data from government institutions. This study is explanatory in nature. The collected data from different sources has been reviewed and data relevant to the handicraft sector further analyzed. The researcher concluded that how GST is helping Indian handicraft sector for sustainable development. Main Findings: GST brought transparency in the tax system and it also eliminated the multiple taxes, which ultimately increases the final prices. This study revealed that GST would make Indian handicrafts more competitive in the domestic and foreign markets. GST is fiscal tax reform which helps in the sustainable development of Indian handicrafts. This research study found that the handicraft sector of India became more organized, centralized, and regulated after the implementation of Goods and Services Tax. The implication of the study: GST implemented on July 01, 2017 with the aim of simplification of the tax system, fiscal structure, United Indian Market, and sustainable development in India. It is a comprehensive value-added tax which merged different taxes including VAT, service tax, surcharges, CST, etc. This study can be useful for future researchers, traders, and exporters to know the implication of GST in the handicraft sector. Traders and exporters can get knowledge about the GST, tax rates, and exports under LUT/ bond. This study may be benefited to the Government for further development in GST as per the findings of this study. Novelty/Originality of this study: GST is new tax reform in India, only a few studies have been done on it. As per the researcher ’ s best knowledge few studies have been carried out on GST and handicraft sector, but none of the study is carried out on this topic. This study highlights the unrevealed facts and figures about the role of GST in the sustainable development of the handicraft sector.

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Awareness and Perception of Taxpayers towards Goods and Services Tax (GST) Implementation

Cited by 11 publications

References 7 publications

Problems In Gst Implementation And Gst Withdrawal Of Malaysian Smes

Problems In Gst Implementation And Gst Withdrawal Of Malaysian Smes

Sustainability growth of GST in Indian Economy- Past, Present and Future prospects

Gst: A Tax Reform for Sustainability of Indian Handicrafts

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