Impact of goods and service tax (GST) on Indian tax structure

Authors

  • Manoj Pandey Associate Professor, Amity Business School, Amity University Madhya Pradesh

Keywords:

direct tax, goods and service tax, indian economy, indirect tax, value added tax

Abstract

This paper is an analysis of what the impact of GST (Goods and Services Tax) will be on Indian Tax Scenario. The authors have stated with a brief description of the historical scenario of Indian taxation and its tax structure. Then the need arose for the change in tax structure from traditional to GST model. GST has been the detailed discussion in this paper by the authors as the background, silent features and the impact of GST in the present tax scenario in India.

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References

Dani, S. (2016). A Research Paper on an Impact of Goods and Service Tax (GST) on Indian Economy. Bus Eco J, 7, 264.

Garg, G. (2014). Basic concepts and features of good and service tax in India. International Journal of scientific research and Management, 2(2), 542-549.

Herekar, P. M. (2012). Evaluation of impact of Goods and Service Tax (GST).

Kaur, J. (2016). Goods and service tax (GST) and its impact. International Journal of Applied Research, 2(8), 385-387.

Kumar, N. (2014). Goods and Services Tax in India: A way forward. Global Journal of Multidisciplinary Studies, 3(6).

Palil, M. R., & Ibrahim, M. A. (2011). The impacts of goods and services tax (GST) on middle income earners in Malaysia. World Review of Business Research, 1(3), 192-206.

Vasanthagopal, R. (2011). GST in India: A Big Leap in the Indirect Taxation System. International Journal of Trade, Economics and Finance, 2(2), 144.

Published

2017-05-31

How to Cite

Pandey, M. (2017). Impact of goods and service tax (GST) on Indian tax structure. International Research Journal of Management, IT and Social Sciences, 4(3), 22–33. Retrieved from https://sloap.org/journals/index.php/irjmis/article/view/464

Issue

Vol. 4 No. 3 (2017): May

Section

Peer Review Articles
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