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Original Research

A STUDY ON ATTENTIVENESS OF CONSUMER PERCEPTION TOWARDS GST IN KALLAKURICHI DISTRICT

Dr. N.DEEPALAKSHMI 1, UMA DEVI PONGIYA 2, Dr. S.SRINIVASAN SENTHILVELAN 3, and G.NANDHINI 4.

Vol 17, No 09 ( 2022 )   |  DOI: 10.5281/zenodo.7124310   |   Author Affiliation: Professor & Head, Department of Commerce, Dhanalakshmi Srinivasan College of Arts and Science for Women (Autonomous) Perambalur 1; Department of Biochemistry, Dhanalakshmi Srinivasan College of Arts and Science for Women (Autonomous) Perambalur 2; Associate Professor in Commerce 3; Assistant Professor, Department of Commerce, Dhanalakshmi Srinivasan College of Arts and Science for Women (Autonomous) Perambalur 4.   |   Licensing: CC 4.0   |   Pg no: 1845-1855   |   To cite: Dr. N.DEEPALAKSHMI, et al., (2022). A STUDY ON ATTENTIVENESS OF CONSUMER PERCEPTION TOWARDS GST IN KALLAKURICHI DISTRICT. 17(09), 1845–1855. https://doi.org/10.5281/zenodo.7124310   |   Published on: 29-09-2022

Abstract

Today, taxes are a significant source of income for governments worldwide. On July 1, 2017, the Indian government decided to introduce GST. This has an impact on every individual and causes a variety of consumer concerns over the adoption of the GST. This project intends to investigate how Indian consumers feel about the GST. The tax is anticipated to lower the idea of "tax on tax," boost GDP, and bring down prices. The national and state governments in India impose various indirect taxes on products and services. A descriptive analysis is used to investigate how people perceive its acceptance. Consumers have a high level of fundamental knowledge. Overall, consumers have been very supportive of the adoption of the GST.The goal of this research project is to identify the critical elements that influenced how customers in the Kallakurichi District perceived and felt about the Goods and Services Tax (GST). In this survey, a number of measurable factors and variables were taken into account, including tax compliance, tax awareness, and tax morale by employing a set of questionnaires as a research tool. The general opinion of the impact of GST on citizens' lives is determined using almost 130 sets of questionnaires. The association between taxpayers' awareness of GST and their tax knowledge, compliance, and morale was examined using distributed multiple regression analysis.


Keywords

GST, Perception, Implementation.