Resumen de A Structural Equation Modelling Approach Towards Taxpayers’ Perceptions on Goods and Services Tax in India

Gowtham Ramkumar, Lakshmi Priya Kalimuthu, Annie Priyadharshini Selvaraj, Sankarmani Shankarii, Kavitha Kala Rajasekaran

• Purpose: The Purpose of this article is to comprehend how Indian taxpayers perceive the goods and services tax.

    Theoretical Framework: India has completed five years after the successful implementation of Goods and Services Tax (GST). Many economic benefits were promised at the time of implementation of this tax regime. Thus, it becomes essential to understand tax payers’ perceptions by developing a strong framework that influences their perceptions.

    Design/Methodology/Approach: A descriptive study approach was adopted for this objective. 200 replies were obtained in total. Using SPSS Amos, structural equation modelling was utilised to assess the assumptions produced. Attitude, knowledge, Equity, and fairness of taxpayers served as exogenous factors, while taxpayer impression served as the dependent variable. The real-world implication is used as a mediating variable in order to examine the impacts.

    Findings: The findings of the research indicate that tax knowledge, Equity, and fairness impact tax attitudes. This study provides some useful recommendations for further research in this sector.

    Research Implications: This study considers tax knowledge, tax equity and fairness and tax attitudes to measure tax payers’ perception. However, tax rates, regular amendments, circulars, technology and other variables could also be considered by future researchers on this study.

    Originality/Value: Using a Structural Equation Modelling in understanding Tax Payers’ Perceptions was hardly adopted in these types of studies. Variables considered for this study were also unique.