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A Comparative Study of Indirect Tax Revenue between Pre and Post GST Regime

Debasish Bera, Saoni Pal, Brajaballav Pal

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Journal of Social Welfare and Management 16(2):p 69-74, May - Aug 2024. | DOI: http://dx.doi.org/10.21088/jswm.0975.0231.16224.2

How Cite This Article:

Bera D, Pal S, Pal B. A comparative study of indirect tax revenue between pre and post GST regime. J Soc Welfare Manag. 2024;16(2):69–74.

Timeline

Received : April 03, 2024         Accepted : June 29, 2024          Published : August 25, 2024

Abstract

For the development of a nation, the Government levies taxes. The country may impose and collect taxes in exchange for the sale or purchase of goods and services. With the introduction of GST, a significant portion of the tax burden will be reduced, allowing different sectors to cut the price of their goods; a move that will benefit customers and eventually by lowering the cost of goods to the end users. It has been argued that after introduction of GST, indirect tax revenues have been increased. Accordingly, the study attempts to examine the influence of GST on indirect tax revenue in India by making a comparison of indirect tax revenue between before and after GST regime. For the purpose of our study, we have considered secondary data which have collected from budget documents of the Government of India that ranged from 2011-12 to 2022-23. In this respect, we have employed charts, tables and paired sample t-test. The empirical f indings of the study reveal that indirect tax revenue has significantly increased after the introduction of GST.

References

  • 1.   Aamir, M., Qayyum, A., Nasir, A., Hussain, S., Khan, K. I., & Butt, S. (2011). Determinants of tax revenue: A comparative study of direct taxes and indirect taxes of Pakistan and India. International Journal of Business and Social Science, 2(19), 173-178
  • 2.   Choudhari, A. N., Jain, A. N., & Officer, J. S. (2019). The Comparative Study on Impact of GST Implementation on Value of Indian Rupees. International Multidisciplinary E- Research Journal, 207(A), 40-43
  • 3.   Gupta, V. M., & Rastogi, S. K. (2015). A Comparative Study of Central Government Taxes Revenue. International Research Journal of Commerce Arts and Science, 6(8), 88-96
  • 4.   https://www.gst.gov.in
  • 5.   Lourdunathan, F., & Xavier, P. (2017). A study on implementation of goods and services tax (GST) in India: Prospectus and challenges. International Journal of Applied Research, 3(1), 626-629.
  • 6.   Nayyar, A., & Singh, I. (2018). A comprehensive analysis of Goods and Services Tax (GST) in India. Indian Journal of Finance, 12(2), 57-71.

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There are no additional data available.

Funding

This research received no funding.

Author Contributions

All authors contributed significantly to the work and approve its publication.

Ethics Declaration

This article does not involve any human or animal subjects, and therefore does not require ethics approval

Acknowledgements

Information Not Provided

Conflicts of Interest

No conflicts of interest in this work.

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Cite this article

Bera D, Pal S, Pal B. A comparative study of indirect tax revenue between pre and post GST regime. J Soc Welfare Manag. 2024;16(2):69–74.

Licence:

Attribution-Non-commercial 4.0 International (CC BY-NC 4.0)

This license enables reusers to distribute, remix, adapt, and build upon the material in any medium or format for noncommercial purposes only, and only so long as attribution is given to the creator. 

Received Accepted Published
April 03, 2024 June 29, 2024 August 25, 2024
DOI: http://dx.doi.org/10.21088/jswm.0975.0231.16224.2

Keywords

Tax; Indirect tax; Goods and services tax (GST)taxation reforms.TaxIndirect taxGoods and services tax (GST)taxation reforms.

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Timeline

Received April 03, 2024
Accepted June 29, 2024
Published August 25, 2024

licence

Attribution-Non-commercial 4.0 International (CC BY-NC 4.0)

This license enables reusers to distribute, remix, adapt, and build upon the material in any medium or format for noncommercial purposes only, and only so long as attribution is given to the creator. 


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