Impact Assessment of Goods and Services Tax (GST) on Shopkeepers
| dc.contributor.advisor | Ella Rani | |
| dc.contributor.author | Semwal, Shatakshi | |
| dc.date.accessioned | 2020-02-04T06:52:49Z | |
| dc.date.available | 2020-02-04T06:52:49Z | |
| dc.date.issued | 2019 | |
| dc.description.abstract | India is going through a lot of changes in these past years, first there was demonetization to choke back black money and now there is Goods and Services Tax (GST). The present study was conducted in Hisar city of Haryana state where 30 respondents from each section were selected thus, making a total sample of 150 respondents. Background profile of respondents revealed that majority were male having 41-50 years of age belonged to general caste and had nuclear family size. More than half of the respondents had self started business with 11-20 years of experience and were GST registered. Furthermore, they had high change proneness with medium risk orientation and entrepreneurial motivation. More than half of the respondents had medium to low knowledge and neutral to favorable attitude about GST implementation. It was worthwhile to note the Impact of GST as majority of them had no impact on transparency, turnover, customer‟s frequency, loss. Moreover, there was increase in tax burden, legal compliances and hiring of workers with decrease in profit was analyzed. Overwhelming majority of respondents revealed the constraints as filing GST was complicated with increased tax compliances, high competition faced by respondents and changing tax slab rates of GST by central government. Correlation between independent variables like age, family type, family size, years of experience and type of business was found significant with the knowledge of respondents but there was no significance found between the independent variables and attitude of respondents as it was neutral. Finally, the present thesis attracts the attention of the upcoming researchers towards the impact of GST on shopkeepers and various household products. | en_US |
| dc.identifier.uri | http://krishikosh.egranth.ac.in/handle/1/5810142415 | |
| dc.keywords | One Nation One tax regime, Goods and Services Tax, shopkeepers, knowledge, attitude, impact assessment, constraints | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | CCSHAU | en_US |
| dc.sub | Extension Education | en_US |
| dc.subject | null | en_US |
| dc.theme | Impact Assessment of Goods and Services Tax (GST) on Shopkeepers | en_US |
| dc.these.type | M.Sc | en_US |
| dc.title | Impact Assessment of Goods and Services Tax (GST) on Shopkeepers | en_US |
| dc.type | Thesis | en_US |