JJEM: Special Edition 4 (May 2025)
JJEM: Special Edition 4 (May 2025)
2025-05-31
Awareness and Perception of Tax Payer's towards Goods and Service Tax - a Study
Dr. Prashantha , Ms. Sinchana K D
The introduction of the Goods and Services Tax (GST) in 2017 marked a significant shift in India's taxation landscape. GST aimed to simplify the complex indirect tax structure, promote economic growth, and enhance the ease of doing business. However, the success of GST hinges on the awareness and perception of the public, including taxpayers, businesses, and consumers. But, Some of the people are not ready to accept the implementation of GST because in India most of the people are middle class they feel that the tax rates are high for the products of daily use and methods being followed for GST is highly complicated for them due to lack of awareness about GST. This study seeks to explore the level of awareness and perception of the public towards before and after implementation of GST, examining the factors that influence their understanding and attitudes towards this tax reform. By investigating the public's awareness and perception, this research aims to provide insights into the challenges and opportunities surrounding GST implementation and identify strategies to improve public understanding and compliance.
GST, Tax payers, Business and Consumers