GST: A Perceptual Study Among the Tax Professionals

5 Pages Posted: 18 Aug 2016

See all articles by Sumit Kumar Maji

Sumit Kumar Maji

University of Burdwan - Department of Commerce

Subrata Giri

University of Burdwan

Date Written: August 16, 2016


In the present study an attempt was made to explore the level of GST literacy among the tax professionals to gauge the preparedness of the tax professionals, to identify the reasons of non-implementation of GST in India in the opinion of the tax professionals in India and to evaluate the implications of the GST on Indian Economy. The study revealed that there is adequate GST literacy amongst the tax professionals. The result of the study showed that GST is a better indirect taxation system and most of the business houses want GST to be implemented as soon as possible. The respondents have opined strongly that GST implementation will have multiple benefits to our economy by positively affecting the economic growth, share market. But in most of the occasions the respondents felt that implementation of GST is difficult in India due to the political unwillingness, bureaucratic delay and the failure of the past and present Government to take the opposition in to confidence.

Keywords: GST, economic growth, political unwillingness, share market

Suggested Citation

Maji, Sumit Kumar and Giri, Subrata, GST: A Perceptual Study Among the Tax Professionals (August 16, 2016). Available at SSRN: or

Sumit Kumar Maji (Contact Author)

University of Burdwan - Department of Commerce ( email )

Department of Commerce
Burdwan, IN West Bengal 713104
+919475939809 (Phone)

Subrata Giri

University of Burdwan

Burdwan University
Burdwan, West Bengal 713104

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