Impact of Goods and Services Tax on Business Units in Dindigul District
M. Thirunarayanasamy1, S. Karuppusamy2
1Dr. M. Thirunarayanasamy*, Assistant Professor and Head, Department of Commerce, PSPT, MGR Govt. Arts and Science College, Puthur-Sirkazhi, Tamil Nadu, India.
2S. Karuppusamy, Research Scholar, Department of Commerce, Annamalai University, Annamalai Nagar, Tamil Nadu, India
Manuscript received on September 16, 2019. | Revised Manuscript received on 28 September, 2019. | Manuscript published on October 10, 2019. | PP: 1170-1174 | Volume-8 Issue-12, October 2019. | Retrieval Number: L38931081219/2019©BEIESP | DOI: 10.35940/ijitee.L3893.1081219
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: No doubt, all economic analyses are interested to understand a tax system and the same time in a democratic system, the taxpayer’s perception towards new taxation system, evaluation and compliance with tax rules and laws are of also equal importance. The study seeks to evaluate the impact of GST in Business owners and the problems facing by them towards GST. 140 business owners were selected for the present study and analysed in order impact of GST from Dindigul district in Tamil Nadu. The study has revealed that GST mostly impacted negatively in various business activities. The responses information collected by means of structured questionnaires were analysed with the help of Impact index, ANOVA, Chi-squire test and multiple regression method to measure impact and variation in impact of GST. The results revealed in this study may be highly useful to tax authorities and tax payers.
Keywords: Impact of GST, Indirect Tax, Goods and Services Tax, Business unites
Scope of the Article: e-business