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- Title
Benefits of Goods and Services Tax implementation in India: An analytical hierarchy process approach.
- Authors
Maheshwari, Taru; Mani, Mukta
- Abstract
The purpose of this study is to empirically analyze the benefits of Goods and Services Tax (GST) implementation in India from the perspective of various stakeholders. The study has reviewed the existent literature to find out various benefits of GST implementation in India. Thirteen benefits identified are then analyzed through analytical hierarchy process (AHP) technique. The respondents compared and ranked pairwise parameters on a 9‐point scale. The responses collected from 30 stakeholders and have been analyzed to calculate the relative importance of each parameter. The findings provide major, intermediate, and minor benefits of GST implementation which can be utilized by various researchers and policymakers for academic and administrative purposes. The outcome of the study reveals that "elimination of cascading effect" and "enhancement of threshold limit" have utmost importance and GST once fully implemented will benefit the economy in the long run.
- Subjects
INDIA; ANALYTIC hierarchy process; VALUE-added tax
- Publication
Journal of Public Affairs (14723891), 2022, Vol 22, Issue 3, p1
- ISSN
1472-3891
- Publication type
Article
- DOI
10.1002/pa.2578