Factors Influencing Perception of GST – Analytical Study In Bangalore City
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 3
Abstract
GST also known as the Goods and Services Tax is known as the huge indirect tax structures intended to support and enhance the economic growth of a nation. GST is an important reform measure and most recommended standard policy for countries wanted to go for an International Monetary Fund’s structural adjustment programme. The idea of GST in India was pioneered by Vajpayee in 2000 during his tenure, but due to oppositions from stakeholders of nation, amendments were not passed during his period. Later in 2015, 15 years after the seed of GST was sowed by Vajpayee, the constitutional amendments for the GST was passed on 6 th May 2015 by Loksabha and passed by Rajyasabha member approval in July. More than 150 countries have implemented GST so far considering the positive impact GST could create in their country’s economy. India being politically strong nation with wide spread of parties and business people across all categories, it would be interesting to understand why this GST implementation may hamper the growth and development of the country. To evaluate the success of implementation, in first hand we should know the reach of GST to the society. In this paper in-depth analysis is carried out to analyse the awareness, understanding and perception of GST with certain set of people in and around Bangalore city. This paper also creeps into the details of relationship between the demographical differences and perception about GST of people involved in the study.
Authors and Affiliations
DR G Suresh, M Ramesh Kumar
Keywords
Related Articles
- EP ID EP409973
- DOI 10.9790/487X-2003071318.
- Views 62
- Downloads 0
Centralized Purchasing Strategies and Organizational Performance in the Manufacturing Industry: A Case of Mabati Rolling Mills
Purpose: Despite the central role of the purchasing department there is minimal scholarly literature examining the strategies employed in purchasing. Hence this study examined the influence of centralized purchasing stra...
Profitability Evaluation Of Capital Investment With Net Present Value (Npv) And Internal Rate Of Return (Irr) Method In Pt GGG Karawang, West Java
In 2018, PT GGG plans to develop a new factory in Karawang area, West Java. Management will require the new plant will also be supported with a factory of packaging. Currently PT GGG is faced with three options in fulfil...
Impact of Economic Conditions on Working Capital Efficiency of Multinational Pharmaceutical Companies
Tithe study investigated the impact of boom period, recession period and recovery period on the management of working capital efficiency and its relationship with profitability (ROA) using a sample of BSE Healthcare list...
The Role Of Family Support In Moderating The Influence Of Work-Family Conflict On Job Stress
Job stress in career women often occurs due to an imbalance between work and family affairs. If a married career women experiences a work-family conflict then it can lead to negative consequences such as emotional fatigu...
“Information Literacy among Lecturers in Colleges-A Study on Mangalore University Colleges”
"A little knowledge that acts is worth infinitely more than much knowledge that is idle." –Khalil Gibran This paper examined information literacy skills among lecturers of Under graduation colleges which are comes under...