Problems In Gst Implementation And Gst Withdrawal Of Malaysian Smes

Remali, Azrinawati Mohd

doi:10.15405/epsbs.2020.12.05.7

Cited by 1 publication

(1 citation statement)

References 4 publications

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“…It was also found that tax acceptance is an essential element for the successful adoption of a tax system. Poor tax acceptance may lead to the abolishment of the tax system (Remali et al, 2020).…”

Section: Poor Tax Acceptancementioning

confidence: 99%

An Analysis of GST Barriers Faced by Business Owners in India: An ISM Approach

Shacheendran V

2024

Metamorphosis: A Journal of Management Research

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The goods and services tax (GST) is a key reform introduced in the indirect tax system of India. This strategic reform aims to improve the revenue performance of the Indian economy through enhanced tax compliance. However, several roadblocks are standing against the effective implementation of GST in India. Thus, the present study aims to identify the prominent barriers faced by business owners while complying with the rules and regulations stated under the GST law. The study employs an interpretive structural modelling approach with the MICMAC technique to examine the association among the GST-related barriers. The smooth and successful GST implementation requires a better taxpayer attitude and tax acceptance, which is essential for voluntary tax compliance. However, the rise in non-compliance indicates that the GST reform has not met the expectations of the tax-paying community. The study’s outcome shows that the lack of skilled manpower and lack of IT infrastructure are root causes and need strong attention from policymakers to take policy action to resolve these barriers in order to improve taxpayers’ compliance levels.

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Section: Poor Tax Acceptancementioning

confidence: 99%

An Analysis of GST Barriers Faced by Business Owners in India: An ISM Approach

Shacheendran V

2024

Metamorphosis: A Journal of Management Research

View full text Add to dashboard Cite

show abstract

Problems In Gst Implementation And Gst Withdrawal Of Malaysian Smes

Cited by 1 publication

References 4 publications

An Analysis of GST Barriers Faced by Business Owners in India: An ISM Approach

An Analysis of GST Barriers Faced by Business Owners in India: An ISM Approach

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