IDEAS home Printed from https://ideas.repec.org/a/dbs/ijabfi/v1y2021i1p40-47id19.html
   My bibliography  Save this article

Fairness dimension of goods and services tax

Author

Listed:
  • Hansa
  • Praveen Sahu

Abstract

A tax system to be called fair must assess the tax liability of each tax-payer without any biases. Most studies suggest a positive relationship between tax fairness perception and compliance behavior. This relation can only be ascertained if the factors of tax fairness are known. This study investigates the dimensions of tax fairness in India concerning the recently implemented Goods and Services Tax (GST). A survey questionnaire on tax fairness was developed and administered to a sample of 210 business people belonging to the micro, small, and medium enterprises (MSME) sector. Measures of central tendency, factor analysis, and reliability analysis identify five robust tax fairness dimensions: General Fairness, Exchange with Government, Process Equity, Inter-Group Equity, and Tax Rate Structure. By identifying the dimensions of tax fairness, the perception of tax-payers can be understood, and the factors leading to tax evasion can be curbed.

Suggested Citation

  • Hansa & Praveen Sahu, 2021. "Fairness dimension of goods and services tax," International Journal of Accounting, Business and Finance, Indian Accounting Association, Patna Branch, vol. 1(1), pages 40-47.
    • Handle: RePEc:dbs:ijabfi:v:1:y:2021:i:1:p:40-47:id:19
    as

    Download full text from publisher

    File URL: https://www.ijabf.in/index.php/IJABF/article/view/19
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. George Gilligan & Grant Richardson, 2005. "Perceptions of tax fairness and tax compliance in Australia and Hong Kong ‐ a preliminary study," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 12(4), pages 331-343, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Vanina Adoriana Trifan & Silviu Gabriel Szentesi & Lavinia Denisia Cuc & Mioara Florina Pantea, 2023. "Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study," SAGE Open, , vol. 13(3), pages 21582440231, September.
    2. Salvatore Ciucci, 2024. "Tax evasion, education and shadow economy," Economic Change and Restructuring, Springer, vol. 57(4), pages 1-16, August.
    3. Lidija Hauptman & Berislav Žmuk & Ivana Pavić, 2024. "Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception," JRFM, MDPI, vol. 17(3), pages 1-32, February.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dbs:ijabfi:v:1:y:2021:i:1:p:40-47:id:19. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Indian Accounting Association Patna Branch (email available below). General contact details of provider: https://www.ijabf.in/index.php/IJABF/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.