A COMPARATIVE STUDY OF INDIAS GST AND OTHER TAX SYSTEMS

This study presents a comparative analysis of India’s Goods and Services Tax (GST) system alongside selected international tax frameworks, intending to evaluate structural efficiency, compliance mechanisms, and socio-economic impact. Introduced in 2017, India’s GST unified multiple indirect taxes into a single regime, promising transparency, ease of doing business, and improved revenue collection. The research explores how India’s GST compares with the Value Added Tax (VAT) systems in the European Union, the multi-tiered sales tax in the United States, and the GST models in countries like Australia and Canada. Using qualitative narrative phenomenology, the study examines policy design, implementation challenges, and stakeholder experiences, especially among small businesses and consumers. Key findings reveal that while India’s GST has streamlined tax administration, issues such as rate complexity, digital compliance burdens, and uneven state-level integration persist. In contrast, countries with mature GST/VAT systems demonstrate greater harmonization and taxpayer trust. The paper concludes with policy recommendations for enhancing India’s GST structure, drawing lessons from global best practices to foster equity, simplicity, and economic resilience.