Journal Press India^®

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Goods and Services Tax (GST) can be considered as one of the most important tax reforms in India that will contribute to the increase of tax revenue collection, to the tax efficiency and taxpayer compliance. This paper will compare the performance of GST in India and the already put in place federal GST in Australia and Canada. The research is based on secondary data collected from the official government reports and international databases to measure the performance of GST according to the three key dimensions that are revenue responsiveness to economic growth and structural efficiency in terms of productivity and C-efficiency ratios and administrative efficiency in terms of digital adoption and compliance indicators. The findings indicate that the GST system in India has realized significant revenue increase and upheld high levels of operational efficiency and display high rates of digital capabilities development within a very short period of time. The administrative stability of Australia and Canada has reached high levels and India has achieved a lot by implementing the technological solutions and extending its compliance. According to the research, the continuous simplification process along with administrative system improvements will lead to the overall increase in the success of the GST system in India in the long-term.

Keywords

GST; Tax-efficiency; C-efficiency; Revenue responsiveness; Tax administration; Digital taxation

References

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Web links

• https://stats.oecd.org/lndex.aspx?DataSetCode=REV
• https://www.cbic.gov.in/resources//htdocs-cbec/gst-publications
• https://data.worldbank.org/indicator/NY.GDP.MKTP.CD
• https://data.worldbank.org/indicator/NE.CON.TOTL.CD
• https://www.worldbank.org/en/programs/business-environment/brief/paying-taxes
• https://www.gstn.org.in/annual-reports/
• https://www.canada.ca/en/revenue-agency/corporate/about-reporting-compliance.html
• https://www.ato.gov.au/About-ATO/Annual-report/