JJEM: Special Edition 4 (May 2025)
JJEM: Special Edition 4 (May 2025)
2025-05-31
Role of Tax Administration in GST Revenue Collection
Dr. Rashmi M , Mamatha P
Goods and Services Tax (GST) plays very dynamic role in improving the economic growth and development of the country. The effectiveness of the tax administration has a major influence on the collection of GST income. Therefore, by capturing the conceptual framework related to tax administration and intending to analyze the role of tax administration in Karnataka State's GST revenue generation, the researcher goals to identify the variables that influence the efficiency and effectiveness of tax administration. Additionally, the researcher attempts to identify the factors that influence tax administration inefficiency. In order to explore the effectiveness of tax administration in Commercial Taxes Department in Karnataka, the researcher deeply looked into the revenue collection perception. An overview of the Karnataka Commercial Taxes Department's administration is given in this study. Further, the gaps in literature are explored with the objective of identifying the factors affecting the tax administration and understanding the role of tax administration for easier and huge GST revenue collection.
Effectiveness, Revenue Generation, Tax Administration, Commercial Taxes Department, GST (Goods and Services Tax).