Impact of goods and services tax on business units in Dindigul district

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.