在印度实施商品和服务税 (GST):一个SAP-LAP-Twitter分析的角度
Arun Kumar Deshmukh1, Ashutosh Mohan1, Ishi Mohan2
1Institute of Management Studies, Banaras Hindu University (BHU), Varanasi, 221005 India.
概括
印度印度印度印度印度.
科学领域:
- 经济学 经济学 经济学
- 公共财政是公共财政.
- 税收政策 税收政策
背景情况:
- 印度向商品和服务税 (GST) 过渡,以取代复杂的税收制度.
- 商品及服务税的实施是独立后的重大经济改革,需要进行评估.
研究的目的:
- 从宏观经济上分析GST对印度税务管理和经济福祉的影响.
- 在三年后评估利益相关者对GST的看法.
- 评估GST对经济,公民和消费者的影响.
主要方法:
- 基于案例的定性调查.
- 情况-参与者-过程;学习-行动-绩效分析框架.
- 对利益相关者的感知进行推特情绪分析.
主要成果:
- 印度税收基数和税收征收大幅增加.
- 在改善税收与GDP比率,GST纳税人分配和逃税方面仍然存在挑战.
- 积极影响包括消费者利益,对MSMEs的支持,商业便利性排名的提高,以及推动印度制造和自给自足的印度倡议.
结论:
- 商品及服务税已经扩大了税收基数和收入,但需要进一步改进,以应对现有的挑战.
- 利益相关者的看法,特别是社交媒体上的看法,表明了需要改进的领域.
- 这项改革在促进经济活动和支持政府倡议方面表现有前途.
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