Traders' Perception towards Goods and Services Tax in Uttarakhand

Dr. Fakhruddin Rahi

doi:https://doi.org/10.17492/jpi.vision.v10i1.1012304

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Traders' Perception towards Goods and Services Tax in Uttarakhand

Fakhruddin Rahi

Vol 10 , Issue 1 , January - June 2023 | Pages: 51-69 | Research Paper

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https://doi.org/10.17492/jpi.vision.v10i1.1012304

Published Online: June 24, 2023

Author Details ( * ) denotes Corresponding author

1. * Fakhruddin Rahi, Assistant Professor , Commerce , Government Post Graduate College , Bageshwar , Uttarakhand, India (kabeerrahi33@gmail.com)

The Indian taxation system was very complex before GST was implemented. After GST implementation, various barriers between the state and the centre have been removed. The Government of India hopes to increase tax revenue and reduce tax evasion. But the question arises whether entities like manufacturers, wholesalers, retailers, etc. are able to understand the structure of GST, what the assumptions about the services provided are, and what the consequences of GST are that they expect. In this study, an attempt has been made to know the level of awareness of GST among traders and to understand their opinion on this system. A questionnaire was used to gather information from 450 dealers, and then analyzed in this context. In this research, it is found that the level of traders awareness towards the GST system and the level of traders perception regarding GST Knowledge, GST outcomes, and GST Services were significantly moderate in Uttarakhand.

Keywords

GST; Indian tax structure; Tax reforming; Taxation

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