Awareness, Perceptions and Problems of Small Scale Traders in the Implementation of Goods & Service Tax in the State of Kerala

Authors

  • E. Sulaiman

DOI:

https://doi.org/10.33516/rb.v44i2.25-38p

Keywords:

Goods and Service Tax, Awareness Level, Perceptions, Small Scale Traders

Abstract

The implementation of Goods and Service Tax (GST) is an important step in the field of indirect tax reforms in India. The state of Kerala being as a consumer state, before and after the implementation GST in the state, lot of discussions were conducted by the different stakeholders to highlight its emerging merits and demerits. But, during the transition period of implementation of GST, various commotions rose from the business community especially among the small scale traders in the state. Further, several issues and challenges were faced by the traders in the implementation of GST in the State. In this context, the present paper discusses the awareness level and perception about GST among the traders; and investigating the factors underlying it. Further, the study identifying the major problems and challenges faced by the traders in the implementation of GST in Kerala; and examines the intensity of these problems/issues. The study found that there is a significant difference in the awareness/ perception about GST; and problems in the implementation of new tax regime among the traders.

Downloads

Download data is not yet available.

Downloads

Published

2018-07-01

How to Cite

Sulaiman, E. (2018). Awareness, Perceptions and Problems of Small Scale Traders in the Implementation of Goods & Service Tax in the State of Kerala. Research Bulletin, 44(2), 25–38. https://doi.org/10.33516/rb.v44i2.25-38p

Issue

Volume 44, Issue 2, July 2018

Section

Articles
Crossref
Scopus
Google Scholar
Europe PMC

References

Ahmad, M. A., Ismail, Z., & Halim, H. A. (2016). Awareness and Perception of Taxpayers towards Goods and Services Tax (GST) Implementation. International Journal of Academic Research in Business and Social Sciences, 6 (11), 75-93.

Asmuni, S., Yusoff, S., & Mohd, N. S. (2017). Acceptance towards Goods and Services Tax (GST) among local business communities. Journal of Emerging Economies and Islamic Research, 5 (4), 62- 72.

Awaludin, N. S., Suhaimi, M. S., Bakar, N. S., & Jaafar, S. (2015). GST: The Malaysian Students Context & Experienced. Proceeding of the 2nd International Conference on Management and Muamalah, 413-421.

Barhate, G. H. (2017, May). An Analytical Study of Awareness and Perception towards GST amongst Traders in Rural Areas. International Research Journal of Engineering and Technology, 4 (5), 1133-1142.

Bidin, Z., Marimuthu, M., Derashid, C., Idris, K. M., & Ahmad, N. (2016). Determinants of Attitude toward Proposed Good and Services Tax among Business Communities in Malaysia. International Review of Management and Marketing. 6, 193-197.

Devi, K.R. (2017). A Study on Awareness of Taxpayers towards Goods and Services Tax (GST) Implementation. International Journal of Interdisciplinary Research in Arts and Humanities, 2 (1), 204-206.

Fadzillah, N. S., & Husin, Z. (2016). The Acceptance Level on GST Implementation in Malaysia. Gading Journal for the Social Sciences, 1 (2).

Gupta, R. (2017). Goods and Service Tax- A positive reform in Indian taxation system. International Journal of Management Research & Review, 7 (6), 674 - 680.

Hetal, T. (2017). An Assessment of Goods and Services Tax (GST) in India. Abhinav National Monthly Refereed Journal of Research in Commerce & Management, 6 (10), 84-87.

Jalil, N. A., Samsudin, N., Sarun, A., Rambeli, N., & Hashim, E. (2015). Public Awareness, Knoweledge and Understanding of GST. International Journal of Management and Applied Science, 1 (11), 21-24.

Jatin. (2016). Awareness towards Goods and Services Tax in India. International journal of Informative & Futuristic Research, 4 (4), 5891-5896.

Kumari, R. L. (2017). Imact of Goods and Service Tax (GST) on Indian MSMEs. International Journal of Research in Economics and Social Sciences, 7 (7), 334-348.

Ling, S. C., Osman, A., Hadi, A., Safizal, M., & Rana, S. (2017). Public Acceptance and Compliance on Goods and Services Tax (GST) Implementation: A Case Study of Malaysia. Asian Journal of Social Sciences & Humanities, 5 (1), 1-12.

Nasir, N. B., Abdullah, A. B., Mohtar, N. B., & Zainurdin, Z. B. (2015). Public Awareness Towards Goods and Service Tax (GST) in Kuala Lumpur, Malaysia. International Academic Research Journal of social Science, 1 (2), 101106.

Sanusi, S., Omar, N., & Sanusi, Z. M. (2015). Goods and Service Tax (GST) Governance in the Malaysian New Tax Environment. International Accounting and Business Conference, Malaysia: Elsevier B V, 373-379

Most read articles by the same author(s)