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The implications of GST on the economy will change the way businesses operate. More than 130
studies were identified, screened and refined. This paper gives a detailed account of how we started
with L.K. Jha Committee report in 1976 and ended up with 101st Constitutional Amendment Act
that led to the unification of the Economy. In contrast, poorly structured tax systems can be costly,
distort economic decision-making, and harm domestic economies. Overview of tax research Steps in
the tax research process Importance of facts to the tax consequences Sources of tax law Tax services.
The article is a. Download Free PDF View PDF Strategic Imperatives of Tax Reforms in India:
Evolution and Challenges Journal ijmr.net.in(UGC Approved) Tax policy has evolved in the country
in response to changing development strategy over the years. GST is a comprehensive tax system
which includes the indirect tax of the State and Central government. Login Screen. IN this Screen
you can see the points as: 1.Select Assesses 2.Master Information 3.Income Details 4.Reports
5.eFilling. Assessee Information. Hence, in this study, we have developed a new model to predict the
intention to comply among sole proprietors in Malaysia. Kalaj Download Free PDF View PDF Acta
crystallographica. The experience of other countries has showed that there was mixed opinions from
people in the transition period. GST includes all Indirect Taxes which will help in growth of
economy and proves to be more beneficial than the existing tax system. The purpose of this study is
to review, consolidate and integrate the findings of previous studies to identify the factors that affect
the tax compliance. The articles were analyzed, and frequency analysis was conducted to identify the
factors, theories, countries, methodological approach, sample size, and chronology of studies. It is
expected to remove the burden of existing indirect tax system and play an important role in growth
of India. Citators Computers as a research tool Statements on standards for tax services. The
population used in this research comprised those taxpayers who reported their annual tax returns in
Jakarta and West Java in the 2021 fiscal year. Ethical perception plays an important role for
individual taxpayers to report their income correctly. India being a democratic country has to look
into the welfare of the people at large and her wings has to devise the policies in such a way that
equal representation in economic sphere should be the key to success; but due to the existing taxing
policies the citizens were not being equally represented in terms of paying taxes and also in terms of
exemptions. In India, GST is categorised at two levels:-state (SGST) and federal taxation
combination (CGST). The interest generated by the subject matter of tax compliance behavior has
led to identification of several factors that are believed to influence individual tax compliance
decision. Upload Read for free FAQ and support Language (EN) Sign in Skip carousel Carousel
Previous Carousel Next What is Scribd. As a result, a total of 32 articles were included in this study.
The process for compensation and the availability of laws and regulations was less straightforward.
Report this Document Download now Save Save Literature Review For Later 0 ratings 0% found
this document useful (0 votes) 35 views 3 pages Literature Review Uploaded by M T Literature
Review of 3 scholarly articles related to economics. The new indirect tax regime subsumes the
erstwhile indirect tax on excise, service and sales, thus revolutionizing a uniform indirect tax rate
throughout the nation. Decision makers can utilize the findings of this study to improve tax
compliance. Adopting the Systematic Literature Review technique by accessing the academic e-
journals of selective publishers and applying a filtering process, the study has reviewed 119 sample
papers published during 2002-2016 by focusing on objectives and results of those cited papers.
Portfolios become more international, cross border mergers are the order of the day, and never before
has there been so much foreign direct investment. Literature Review, Pre-emption Check, Academic
Articles.
Literature on tax reforms has attained momentum in developing countries for the last two decades
and in India when it had decided to implement GST from 2017-18. Please indicate your interest to
receive updates about the competition here. To browse Academia.edu and the wider internet faster
and more securely, please take a few seconds to upgrade your browser. It is a comprehensive tax
system that will subsume all indirect taxes of State and central Governments and whole economy
into seamless nation in national market. Transparent surroundings will enhance taxpayers' confidence
in public bodies. Please upgrade to Microsoft Edge, Safari, Chrome or Firefox Please enable
JavaScript. The reform will result in resource and revenue gain for Central and State. On the other,
they broaden their capital income tax bases. What is the background for such policies and policy
proposals. Upload Read for free FAQ and support Language (EN) Sign in Skip carousel Carousel
Previous Carousel Next What is Scribd. The new indirect tax regime subsumes the erstwhile indirect
tax on excise, service and sales, thus revolutionizing a uniform indirect tax rate throughout the
nation. This links national tax systems. Residents pay foreign capital income tax, foreigners pay
domestic capital income tax, and no member state can afford to overlook the danger of capital flight.
Consistent with the hypotheses, the results reveal that normative expectations of compliance and
penalty magnitude indicate are most significant effects on tax compliance intentions. Download Free
PDF View PDF Present State of Goods and Services Tax (GST) Reform in India Sacchidananda
Mukherjee To remove cascading effect of taxes and provide a common nation-wide market for
goods and services, India is moving towards introduction of Goods and Services Tax (GST). As
government revenues increase in terms of increased tax compliance and reduced tax evasion, the
spillover outcomes of GST are immense, enabling tighter control and encouraging more precise
monitoring than the conventional tax system. Report this Document Download now Save Save
Literature Review For Later 0 ratings 0% found this document useful (0 votes) 35 views 3 pages
Literature Review Uploaded by M T Literature Review of 3 scholarly articles related to economics.
In this light, the pros and cons of GST on the growth prospects of manufacturers, traders and
consumers at large etc., has been reviewed and conclusion is drawn. GST will greatly influence the
functioning of different sectors in India. Tax Authorities. Legislative Administrative (executive)
Judicial. However common man and business man have not prepared to accept the new tax system
or reform. A sample of 229 respondents was selected using a purposive sampling method. Various
strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM) to combat non-
compliance problems in Malaysia such as taxpayer’s education, programs to increase tax awareness,
tax audit, and tax investigation. The population used in this research comprised those taxpayers who
reported their annual tax returns in Jakarta and West Java in the 2021 fiscal year. Literature Review
For Later 0% 0% found this document useful, Mark this document as useful 0% 0% found this
document not useful, Mark this document as not useful Embed Share Print Download now Jump to
Page You are on page 1 of 9 Search inside document. The article is a. Download Free PDF View
PDF Strategic Imperatives of Tax Reforms in India: Evolution and Challenges Journal
ijmr.net.in(UGC Approved) Tax policy has evolved in the country in response to changing
development strategy over the years. The findings indicate that attitude, subjective norms, fairness,
tax knowledge, trust, tax complexity, moral intensity are among the most important factors.
Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get
benefits for the taxes paid in terms of public goods and social amenities that they prefer. So, a need
to develop such a mechanism which can curb this menace of inequality in taxation and can bring the
utmost economic reforms. Goods and Services Tax (GST) may be defined as a tax on goods and
services, levied at every point of sale or provision of goods and services. Creating awareness and
empowering people at grass route level will pave way for success of the reform.
The article is a. Download Free PDF View PDF Strategic Imperatives of Tax Reforms in India:
Evolution and Challenges Journal ijmr.net.in(UGC Approved) Tax policy has evolved in the country
in response to changing development strategy over the years. You can download the paper by
clicking the button above. Please upgrade to Microsoft Edge, Safari, Chrome or Firefox Please
enable JavaScript. The population used in this research comprised those taxpayers who reported their
annual tax returns in Jakarta and West Java in the 2021 fiscal year. Taxpayers are concerned on
transparency in public procurement as lack of transparency may cause corruption and reduces public
sector efficiency. It is a comprehensive tax system that will subsume all indirect taxes of State and
central Governments and whole economy into seamless nation in national market. Majority of the
studies are quantitative followed by experimental and mix methods. Ethical perception plays an
important role for individual taxpayers to report their income correctly. Governments are benevolent,
they are willing to maximize the welfare of the residents, and tax competition can result in a loss of
efficiency (harmful). As a result, a total of 32 articles were included in this study. Creating
awareness and empowering people at grass route level will pave way for success of the reform.
Ministry of Economy and Finance General Department of Taxation. GST is a comprehensive tax
system which includes the indirect tax of the State and Central government. Ethical perception varies
from an individual to another, which influenced by changes in their surroundings and their
experiences when interact with government. GST is a value added tax which applies to the use of
goods and services. Thus, fear for an economy-wide undertaxation of capital income -the main tenet
of tax competition theory- is as yet ungrounded. This paper attempts to review the dynamic roll-out
of GST and its implications on various stakeholders in the economy. The new indirect tax regime
subsumes the erstwhile indirect tax on excise, service and sales, thus revolutionizing a uniform
indirect tax rate throughout the nation. To browse Academia.edu and the wider internet faster and
more securely, please take a few seconds to upgrade your browser. The purpose of this study is to
review, consolidate and integrate the findings of previous studies to identify the factors that affect
the tax compliance. Despite GST's tremendous potential for a higher growth trajectory of the Indian
economy, however, numerous companies, sectors and exporters are currently facing enormous
problems because of the same. “More than half of the respondents revealed that their post-GST
adoption of company revenue has decreased, according to the report. Portfolios become more
international, cross border mergers are the order of the day, and never before has there been so much
foreign direct investment. Literature Review For Later 0 ratings 0% found this document useful (0
votes) 225 views 9 pages Literature Review Uploaded by Dale AI-enhanced title gad Full description
Save Save 2. The model is based on the Theory of Planned behaviour associated with the Expected
Utility Theory and Deterrence Theory. To browse Academia.edu and the wider internet faster and
more securely, please take a few seconds to upgrade your browser. All these taxes were clubbed
under one GST head, as one nation with unified tax system.” The 122nd Indian Constitution
amendment approved GST on 1 July 2017. Key words: GST,Optimal Tax, Supply Side Tax Model
(SST), MAT,VAT, Download Free PDF View PDF REVIEWING THE DYNAMIC ROLL-OUT OF
GOODS AND SERVICES TAX (GST) AND ITS IMPLICATIONS ON VARIOUS
STAKEHOLDERS. The articles were analyzed, and frequency analysis was conducted to identify
the factors, theories, countries, methodological approach, sample size, and chronology of studies.
GST will greatly influence the functioning of different sectors in India. Under the proposed indirect
tax reform both Central and State Governments will have concurrent taxation power to levy tax on
supply of goods and services.
On design related issues, broad consensus on choice of revenue neutral rates (RNRs), harmonization
of GST rate(s) across States, harmonization of list of exempted and excluded goods and services and
thresholds for mandatory GST registration across States are yet to be reached. The data set of the
study was obtained from the survey applied to 369 individual taxpayers in the city of Zonguldak.
Literature Review For Later 0 ratings 0% found this document useful (0 votes) 225 views 9 pages
Literature Review Uploaded by Dale AI-enhanced title gad Full description Save Save 2. A sample
of 229 respondents was selected using a purposive sampling method. Establish facts. Identify issues.
Locate authority. Evaluate authority. Develop conclusions. Citators Computers as a research tool
Statements on standards for tax services. The study noted that there is no 'one model fits all' for
explaining tax compliance behavior, and further concludes that individual tax compliance is
influenced by both economic and non-economic factors. Download Free PDF View PDF Present
State of Goods and Services Tax (GST) Reform in India Sacchidananda Mukherjee To remove
cascading effect of taxes and provide a common nation-wide market for goods and services, India is
moving towards introduction of Goods and Services Tax (GST). Creating awareness and
empowering people at grass route level will pave way for success of the reform. GST will greatly
influence the functioning of different sectors in India. You can download the paper by clicking the
button above. Implementation success of GST depends on backing of income tax (IT) infrastructure.
Ethical perception varies from an individual to another, which influenced by changes in their
surroundings and their experiences when interact with government. This links national tax systems.
Residents pay foreign capital income tax, foreigners pay domestic capital income tax, and no member
state can afford to overlook the danger of capital flight. The data were processed using Lisrel 8.80.
This research combines quantitative and qualitative methods (mixed-method) and supplements the
sample data with information gained from in-depth interviews and focus group discussions with
relevant departments at the Directorate General of Taxes of the Republic of Indonesia as well as
various experts in their fields, thereby strengthening the justification of the research results. It
resolves relative undertaxation of particular kinds of capital, forces convergence of capital income tax
rates, and. In this light, the pros and cons of GST on the growth prospects of manufacturers, traders
and consumers at large etc., has been reviewed and conclusion is drawn. You can download the paper
by clicking the button above. Upload Read for free FAQ and support Language (EN) Sign in Skip
carousel Carousel Previous Carousel Next What is Scribd. Literature Review For Later 0% 0% found
this document useful, Mark this document as useful 0% 0% found this document not useful, Mark
this document as not useful Embed Share Print Download now Jump to Page You are on page 1 of 9
Search inside document. Studies in developing countries outperformed the studies in developed
ones. Key Words to Know. personal exemptions (p. 119) The number of people an employee
supports, on which taxes are based, also called withholding allowances. Formula 1. Know and use
the tools available to you Develop your creative and reasoning ability Enhance and use your ability
to communicate. Taxpayers will be more compliance if government use tax monies wisely or when
taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they
prefer. In India, GST is categorised at two levels:-state (SGST) and federal taxation combination
(CGST). As a result, a total of 32 articles were included in this study. What is the background for
such policies and policy proposals. These demands by taxpayers have been summarized into the need
to increase the level of savings and investment in the economy to stimulate growth and the need to
ensure a fair distribution of incomes. You can download the paper by clicking the button above. The
process for compensation and the availability of laws and regulations was less straightforward.
Studies in developing countries outperformed the studies in developed ones. On the one hand,
member states decrease their statutory capital income tax rates. Please indicate your interest to
receive updates about the competition here. You can download the paper by clicking the button
above. It is expected that the proposed regime will improve tax collection and minimize leakage, as
both Central and State Tax Administrations will monitor and assess same set of tax-payers. The
dynamic introduction of Goods and Services Tax (GST) and its successful roll-out from July
onwards will propel the economy in a profound way and impact various stakeholders. However
common man and business man have not prepared to accept the new tax system or reform. On
design related issues, broad consensus on choice of revenue neutral rates (RNRs), harmonization of
GST rate(s) across States, harmonization of list of exempted and excluded goods and services and
thresholds for mandatory GST registration across States are yet to be reached. The new indirect tax
regime subsumes the erstwhile indirect tax on excise, service and sales, thus revolutionizing a
uniform indirect tax rate throughout the nation. Upload Read for free FAQ and support Language
(EN) Sign in Skip carousel Carousel Previous Carousel Next What is Scribd. GST includes all
Indirect Taxes which will help in growth of economy and proves to be more beneficial than the
existing tax system. The interest generated by the subject matter of tax compliance behavior has led
to identification of several factors that are believed to influence individual tax compliance decision.
GST will greatly influence the functioning of different sectors in India. India being a democratic
country has to look into the welfare of the people at large and her wings has to devise the policies in
such a way that equal representation in economic sphere should be the key to success; but due to the
existing taxing policies the citizens were not being equally represented in terms of paying taxes and
also in terms of exemptions. This paper will try to highlight the changes in out indirect structure that
has finally resulted in the introduction of GST. As a result, a total of 32 articles were included in this
study. Governments are benevolent, they are willing to maximize the welfare of the residents, and
tax competition can result in a loss of efficiency (harmful). Relying on the theory, we examine the
extent to which perceived tax equity (vertical, horizontal and exchange), normative expectations
(social and moral norms), and legal sanctions (detection risk and penalty magnitude) affect tax
compliance intentions. Different indirect taxes, such as CST, VAT, service tax, etc., were levied prior
to GST. Kalaj Download Free PDF View PDF Acta crystallographica. Download Free PDF View
PDF GST: Adding a New Horizon to Tax Regime Kanupriya Grewal GST, one of the most awaited
dream projects for the unification of taxation policy of the government has now become a reality as
the Act has been passed. GST is a value added tax which applies to the use of goods and services.
The data were processed using Lisrel 8.80. This research combines quantitative and qualitative
methods (mixed-method) and supplements the sample data with information gained from in-depth
interviews and focus group discussions with relevant departments at the Directorate General of Taxes
of the Republic of Indonesia as well as various experts in their fields, thereby strengthening the
justification of the research results. It is a comprehensive tax system that will subsume all indirect
taxes of State and central Governments and whole economy into seamless nation in national market.
Download Free PDF View PDF See Full PDF Download PDF Loading Preview Sorry, preview is
currently unavailable. The article is a. Download Free PDF View PDF Strategic Imperatives of Tax
Reforms in India: Evolution and Challenges Journal ijmr.net.in(UGC Approved) Tax policy has
evolved in the country in response to changing development strategy over the years. This links
national tax systems. Residents pay foreign capital income tax, foreigners pay domestic capital
income tax, and no member state can afford to overlook the danger of capital flight. Upload Read for
free FAQ and support Language (EN) Sign in Skip carousel Carousel Previous Carousel Next What
is Scribd. In contrast, scholars argued that greater degree of transparency could lead to less trust as it
will be easier for taxpayers to audit government and they might blame government for small mistakes.