Issues Perceived by Business Taxpayers Regarding Implementation of GST in India: Scale Development and Validation

The implementation of goods and service tax (GST) in India replaced multiple taxes with a single, uniform system, impacting the economy and taxpayers significantly. It is important to determine how the stakeholders perceived this biggest reform in the Indian tax history. The study aims to understand the issues perceived by registered business taxpayers towards the implementation and administration of GST and to develop a reliable and valid measurement scale for assessing such issues. Using the incongruent theory as a base, the study highlighted that IT readiness of tax authorities, manpower training, transition time, issues related to returns and refunds, market expansion, ease of doing business, etc., are some of the important issues perceived by business taxpayers with regard to the implementation of GST in India. The scale developed not only sheds light on the challenges faced during GST implementation but also serves as a valuable tool for understanding the intricacies involved in adopting any new tax system and implementing effective tax administration strategies in the future.