Received: 12th April 2021 | Review: 13th September 2021 | Accepted: 19th February 2022
https://doi.org/10.53908/NMMR.300213
Volume 30, Issue-3, April 2022
Abstract
On 1st July 2017 Goods and Services Tax (GST) was introduced in India with an intention to replace multiple Indirect taxes and to reduce the compliance burden prevailing amongst businesses in India. One of the major factors that will make GST tax law in India successful if there is a high compliance rate towards the filing of returns under the GST act by the businesses. Using secondary data published by the government of India the authors in this paper tries to study the business taxpayers’ level of Compliance towards the GST in India since its rollout. The finding of this research paper will help the policymakers to understand the compliance pattern of the businesses towards GST and will allow them to take the appropriate course of action in near future.
Key Words: Tax Law, Indirect Tax, Goods and Services Tax (GST), Compliance
Rate, GST Returns.
Reference
Abrie, W & Doussy, E. (2006). Tax Compliance Obstacles. Meditari Accountancy Research,
14(1), 1–13. https://www.emeraldinsight.com/doi/10.1108/10222529200600001
Al-Zaqeba, M. A. A., & Al-Rashdan, M. T. (2020). The effect of attitude, subjective norms,
perceived behavioral control on tax compliance in Jordan: The moderating effect of costums
tax. International Journal of Scientific and Technology Research, 9(4), 233–238.
Burgess, R., & Stern, N. (1993). Taxation and Development. American Economic Association
Taxation, 31(2), 762–830.
Atawodi, O. W., & Ojeka, S. A. (2012). Factors That Affect Tax Compliance among Small
and Medium Enterprises (SMEs) in North Central Nigeria. International Journal of Business
and Management, 7(12), 87–96. https://doi.org/10.5539/ijbm.v7n12p87
Bărbuţă-Mişu, N. (2011). A Review of Factors for Tax Compliance. Economics and Applied
Informatics, 17(1), 69–76.
Boonyarat, N., Sofian, S., & Wadeecharoen, W. (2015). The antecedents of taxpayers
compliance behavior and effectiveness of Thai local government levied tax. International
Business Management, 9(4), 431–439. https://doi.org/10.3923/ibm.2015.431.439
Chau, G., & Leung, P. (2009). A critical review of Fischer tax compliance model : A research
synthesis. Journal of Accounting and Taxation, 1(2), 034–040.
Goods and Service Tax [GST] Regime: a Conceptual Model. International Journal of Social
Science and Economic Research, 3(4), 1356–1371.
Hamid, N. A., Noor, R. M., Zam, Z. M., Hussin, N., & Dangi, M. R. M. (2018). Factors
Affecting Tax Compliance Among Micro Businesses in Malaysia. Advanced Science Letters,
24(4), 2646–2650. https://doi.org/10.1166/asl.2018.11025
James, S., & Alley, C. (2009). Tax Compliance, Self-Assessment and Tax Administration
School of Business and Economics, University of Exeter. Journal of Finance and Management
in Public Services, 2(2), 27–42. http://hdl.handle.net/10036/47458
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The
“slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.
org/10.1016/j.joep.2007.05.004
Ling, S., Osman, A., Hadi, A., Safizal, M., & Rana, S. (2016). Public Acceptance and
Compliance on Goods and Services Tax (GST) Implementation: A Case Study of Malaysia.
Asian Journal of Social Sciences & Humanities, 5(1), 1–12.
Larissa-Margareta BǍTRÂNCEA, L., Ramona-Anca NICHITA, S., & Ioan BǍTRÂNCEA,
P. (2012). Understanding the Determinants of Tax Compliance Behaviour as a Prerequisite
For Increasing Public Levies. The USV Annals of Economics And Public Administration.
12(115), 201–210.
Maheshwari, T., & Mani, M. (2020). Benefits of Goods and Services Tax implementation in
India: An analytical hierarchy process approach. Journal of Public Affairs, November, 1–10.
https://doi.org/10.1002/pa.2578
Mohd Rizal Palil. (2011). Factors affecting tax compliance behaviour in self assessment
system. African Journal of Business Management, 5(33), 12864–12872. https://doi.
org/10.5897/ajbm11.1742
Mukherjee, S. (2020). Performance Assessment of Indian GST : State-level Analysis of
Compliance Gap and Revenue Growth. NIPFP Working Paper Series, 11 March,(301), 1–36.
https://www.nipfp.org.in/publications/working-papers/1898/
Mukherjee, S. (2020). Pandemic and GST Revenue: An Assessment for Union and States.
NIPFP Working Paper Series, 327. December ,1-31. https://www.nipfp.org.in/publications/
working-papers/1924/
Naik, M., & Haldankar, G. B. (2021). Impact Assessment of First Wave of Covid-19 Pandemic
on Goods and Services Tax (GST) Revenue Collection & Distribution in India*. Journal of
Distribution Science, 19(10), 43–54. https://doi.org/10.15722/ jds.19.10.202110.43.
Nair, S. R., & Eapen, L. M. (2017). Goods and Services Tax and Price Control Measures :
Lessons for India from Australian Experience. Indian Institute of Management Kozhikonde
Working paper, March, 1–21.
Nawi, H. M., Yahaya, M. N., Cha, N. A., Kumar, R., & Zulkefle, W. N. S. A. (2020). Goods
and Services Tax Revisited: Tax Compliance among the Malaysian Public, 2015–2018.
