Empirical Approach of Indirect Tax Compliances: Study on Factors of Indirect Tax Compliance in India

Abstract

AbstractA vital aspect of indirect tax is compliance procedure. There have been several problems with tax compliance. Previous research has shown that people have typically been hesitant to pay their taxes. More than 160 countries throughout the world have implemented a goods and services tax. India implemented GST on July 1, 2017. It is imperative to eliminate every aspect connected to tax disputes. research based on empirical data. Online information gathered from North India business owners based on awareness about the goods and services tax. Data only gathered from businesses that registered for goods and services tax. Explanatory factor analysis and confirmatory factor analysis are used to analyse the study. Using SPSS and AMOS, a structure equation model was created. The study identifies the tax compliance component that contributes to the efficient implementation of the GDDOS and service tax procedures. Study is only conducted in the north Indian region and on the facts that are chosen for analysis.