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Regional Dynamics And State-Level Performance In India'S Indirect Tax Scenario: Exploring Goods And Services Tax (Gst) Revenue Journey

Author

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  • Gajanan BHARAT HALDANKAR

    (Assistant professor, Department of Commerce, VVM's Shree Damodar college of Commerce & Economics, Goa, India)

  • Santosh PATKAR

    (Professor & Principal, Sridora Caculo College of Commerce and Management Studies, Goa, India)

Abstract

Goods and Services tax was implemented in India from 2017 as a new indirect tax law intended to simplify and consolidate the previous tax system. India is a country with large population with diverse geographical regions, it becomes paramount for assessing the GST performance across different regions of the nation. For achieving the goal of the research secondary data of GST revenue from all 28 states and 8 union territories were collected and categorized into six regions. For the study Graph analysis, descriptive analysis, and Kruskal-Wallis tests were employed using Jamovi statistical software. The results of the study demonstrated the States/UTs that excel in terms of GST collection in their designated regions. In Northern region Haryana stands out, Assam leads the pack in Northeastern region, in central region Uttar Pradesh demonstrated a strong performance, in Eastern region West Bengal excels, Maharashtra performs well in the Western region and in Southern region the State of Karnataka is the best performer. These States demonstrated exceptional performance in collecting GST revenue within their regions. Additionally, the study revealed an upward trend in GST revenue performance across all regions of India particularly in Western region. However, it also indicates that certain States/UT’s & regions are not performing up to expectations when considering their population size. This research work gives a valuable perspective for the tax department, researchers and policymakers empowering them to develop strategies that can boost the region wise GST revenue collection and will help in promoting economic growth of the country.

Suggested Citation

  • Gajanan BHARAT HALDANKAR & Santosh PATKAR, 2024. "Regional Dynamics And State-Level Performance In India'S Indirect Tax Scenario: Exploring Goods And Services Tax (Gst) Revenue Journey," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(1), pages 39-53, June.
    • Handle: RePEc:hrs:journl:v:xvi:y:2024:i:1:p:39-53
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    References listed on IDEAS

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    7. Ramesh CHANDRA DAS & Kamal RAY, 2019. "Long Run Relationships And Short Run Dynamics Among Unemployment And Demand Components: A Study On Sri Lanka, India And Bangladesh," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(1), pages 107-120, June.
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    More about this item

    Keywords

    Indirect Tax; Goods and Services Tax (GST); Revenue performance; Region; India;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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