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Modeling Precursors to Drive GSTN Adoption Intention in Rural India

Author

Listed:
  • Srivastava Supriya

    (Research Scholar, Amity University, Lucknow, India)

  • Rastogi Himanshu

    (Assoc., Prof., Amity University, Lucknow, India)

  • Srivastava Anupama

    (Assoc., Prof., Isabella Thoburn College, Lucknow, India)

  • Srivastava Alpana

    (Prof., Amity University, Lucknow, India)

Abstract

Envisioning a common tax system in India in 2017, GSTN is a relatively new concept, and businesses in rural areas of the country need to study the adoption of GSTN using the Technology Acceptance Model and UTAUT variables. Rural areas near Lucknow, Uttar Pradesh, were studied exploratorily and conclusively. The findings suggest keeping GSTN’s interface and structure simple so users can use it easily. The website is user-friendly and designed for taxpayers, but most respondents use professional help. GSTN is cumbersome, say users. GSTN must protect tax payer privacy. It should protect its users’ privacy and train rural Indians to use GSTN.This research paper takes into consideration PS (Perceived Simplicity in usage), PU (Perceived Utility) and RO (Risk Observed) as first variables needed to be achieved in order to drive the intent to adopt GSTN. This research paper was based on the premise that there is a relationship between the Model of Technology Adoption and Model of Use of Technology variables.

Suggested Citation

  • Srivastava Supriya & Rastogi Himanshu & Srivastava Anupama & Srivastava Alpana, 2022. "Modeling Precursors to Drive GSTN Adoption Intention in Rural India," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, vol. 44(3), pages 378-384, September.
    • Handle: RePEc:vrs:mtrbid:v:44:y:2022:i:3:p:378-384:n:10
    DOI: 10.15544/mts.2022.38
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    References listed on IDEAS

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    1. Navneet Guleria, 2020. "Determining Antecedents of Intention to Adopt Goods and Service Tax Network," International Journal of E-Adoption (IJEA), IGI Global, vol. 12(1), pages 30-41, January.
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      Keywords

      Technology Acceptance Model; Goods and Service Tax; Goods and Service Tax Network; Unified Theory of Adoption and Use of Technology; Rural India GST;
      All these keywords.

      JEL classification:

      • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
      • O - Economic Development, Innovation, Technological Change, and Growth
      • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights

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