Goods And Services Tax (GST): A Comprehensive and Uniform Indirect Tax Reform in India

Gupta, Surbhi

doi:10.17492/vision.v3i2.7899

Cited by 6 publications

(7 citation statements)

References 1 publication

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“…Theoretically, income determines a citizen's budget constraint, which could affect whether to pay the e‐levy. We expect that those who earn more income will be willing to pay the e‐levy compared to those with lower incomes (Gupta, 2016; McGee, 2011). Thus, income can exert either a positive or negative effect on levy tax payments.…”

Section: Methodsmentioning

confidence: 99%

“…In general, those with greater earnings are often more inclined to pay taxes than those with lower income. For instance, Gupta (2016) used the contingency valuation method to examine consumers' willingness to pay taxes to reduce carbon dioxide emissions from the passenger transportation sector on roads. Using a sample of 321 respondents, the study found that income had a positive and significant impact on willingness to pay a carbon tax.…”

Section: Literaturementioning

confidence: 99%

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Disaggregated behavioral responses to willingness‐to‐pay for the electronic levy in Ghana

Kwablah,

Amoah,

Amoah

et al. 2024

Politics & Policy

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This study investigates the disaggregated behavioral responses of mobile money users' willingness to pay for electronic levy payments in Ghana. We use cross‐sectional survey primary data and a probit regression estimation technique with its associated average marginal effects and check robustness with a linear probability model. The evidence from the study indicates that the disaggregated behavioral factors that drive willingness to pay for the e‐levy include individuals maintaining their current levels of electronic fund transfers, the intention to increase their electronic fund transactions, and intention to stop using electronic fund transfers that attract the e‐levy. Beyond the disaggregated behavioral responses, psychological (e.g., trust in government) and socioeconomic factors (individual income and gender) are identified as important drivers of willingness to pay for the e‐levy. We suggest that policies around e‐levies must not only focus on individual behavioral responses alone, as the drivers include behavioral, psychological, and socioeconomic factors.Related ArticlesAdegboye, Alex, Kofo Adegboye, Uwalomwa Uwuigbe, Stephen Ojeka, and Eyitemi Fasanu. 2023. “Taxation, Democracy, and Inequality in Sub‐Saharan Africa: Relevant Linkages for Sustainable Development Goals.” Politics & Policy 51(4): 696–722. https://doi.org/10.1111/polp.12547.Lachapelle, Erick, Thomas Bergeron, Richard Nadeau, Jean‐François Daoust, Ruth Dassonneville, and Éric Bélanger. 2021. “Citizens' Willingness to Support New Taxes for COVID‐19 Measures and the Role of Trust.” Politics & Policy 49(3): 534–65. https://doi.org/10.1111/polp.12404.Shock, David R. 2013. “The Significance of Opposition Entrepreneurs on Local Sales Tax Referendum Outcomes.” Politics & Policy 41(4): 588–614. https://doi.org/10.1111/polp.12028.

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Section: Methodsmentioning

confidence: 99%

Section: Literaturementioning

confidence: 99%

Disaggregated behavioral responses to willingness‐to‐pay for the electronic levy in Ghana

Kwablah,

Amoah,

Amoah

et al. 2024

Politics & Policy

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“…The problem of evasion could also be a serious concern for developing countries like Ethiopia; as economic development is usually significantly hampered by poor tax revenues because of the matter of evasion. (9) (10) Ethiopia has a rock bottom tax to GDP ratio (10.7%) far below the typical for Sub Saharan African and low-income countries generally, and evasion contributes tons to this poor performance. (11) (12) An empirical study of evasion as a positive connection between tax rates and evasion.…”

Section: Review Of Literaturementioning

confidence: 99%

Determinant of Tax Evasion of Category “A” Taxpayers in East Addis Ababa

Kassaw

2023

IJDES

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Tax revenues are important income sources for governments in most countries. because of the shortage of full tax compliance, government budgets are unbalanced in most countries, and therefore the gap between revenue and expenditure is increasing. the main question that was trying to answer during this paper was “why do taxpayers evade taxes?” The study was designed to spot the determinants of evasion (focusing on category “A”) on government income in East Addis Ababa. A structured questionnaire was accustomed collect data from a sample of 371 taxpayers who were selected by employing a non-random sampling technique. A binary logistic regression model was employed to research the info and therefore the results of the study revealed that there's a statistically significant association between evasion and eight determinant variables (tax education, service quality, tax rate, income level, and fairness of legal system, financial Constraint, audit, and penalty). evasion has positively suffered from the rate, income level, audit, and fairness of the legal system and is negatively influenced by financial Constraints, tax education, service quality, and penalty. supported the finding of the study the subsequent policy recommendations are forwarded. These are the government should reduce the rate, and therefore the tax delivery system should be automated to make sure efficiency and quality delivery among money others.

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“…Proper planning, administration, timely guidance to the industry and training to both the tax officers and payers on GST will aid its smooth implementation. Gupta (2016) investigated about the principal theoretical issues involved in financial relations between different layers of the government in a federal set up. It looks at the distribution of taxation powers between the Centre and state governments.…”

Section: Review Of Literaturementioning

confidence: 99%

Awareness and Understanding of GST among Indian Consumers: An Empirical Study

Gupta

Agarwal²

2018

VISION

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The Goods and Services Tax (GST), India's biggest tax reform since Independence emerged as a game changer and seems to be the masterstroke for economic alignment. The 122nd Constitutional amendment made it possible to introduce new tax regime to fix the gaps in the existing system which is estimated to make an incremental growth of 2% in GDP. In order to investigate the success and effectiveness of the GST, the present research work explores the level of understanding, awareness and acceptance of GST among Indian consumer. Furthermore, the article also investigates the GST effect on spending behaviour of public at large. The primary data was collected from 312 respondents using random sampling from different parts of the country but only 200 responses were found fit for the study. The result shows that consumers, by and large, are acquainted with the GST structure. Moreover, study also reveals that no significant correlation exists between GST tax structure and spending behaviour of respondents.

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Goods And Services Tax (GST): A Comprehensive and Uniform Indirect Tax Reform in India

Cited by 6 publications

References 1 publication

Disaggregated behavioral responses to willingness‐to‐pay for the electronic levy in Ghana

Disaggregated behavioral responses to willingness‐to‐pay for the electronic levy in Ghana

Determinant of Tax Evasion of Category “A” Taxpayers in East Addis Ababa

Awareness and Understanding of GST among Indian Consumers: An Empirical Study

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