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M.Phil
                                                                                 (Social Science & Humanity)
          FACTORS AFFECTING BEHAVIOURAL INTENTION OF SMALL AND MEDIUM
          SCALE BUSINESS OWNERS TOWARDS GOODS AND SERVICE TAX (GST)
          COMPLIANCE : WITH REFERENCE TO NORTH GUJARAT REGION
          M.Phil. Scholar : Mohasinali Thavara
          Research Supervisor : Dr. Kiran Patel



                                                                                Regi. No.: 17055131007
          Abstract :
          The purpose of this study is to identify the factors that influence the behavioural intention
          of small and medium scale business owners towards GST compliance in the context of
          north  Gujarat  region.  This  research  study  has  used  theory  of  planned  behaviour  as
          conceptual  framework  /  model  to  identify  and  examine  business  owners’  behavioural
          intention to comply GST. The independent variables incorporated in this study includes
          attitude  (ATT),  subjective  norms  (SN),  perceived  behavioural  control  (PBC),  laws  and
          enforcement (LE), tax knowledge (TK) and tax system complexity (TSC).

          For this, primary data were collected from 208 small and medium scale business owners.
          The  responses  were  gathered  with  the  help  of  the  structured  questionnaire.  The
          responses gathered were analysed with the different statistical tests like mean, standard
          deviation, reliability statistics (Cronbach’s alpha) and multiple regression analysis with the
          help of statistical software – SPSS version 20. The result of this study revealed that the
          major factors influencing business owners’ behavioural intention to comply goods and
          service tax (GST) were tax knowledge, tax system complexity and attitudes.

          The findings of this study will offer useful information to the govt. so that the govt. should
          arrange  more  seminars  or  programs  to  increase  awareness  among  taxpayers,  make
          uniform and stable online GST return filling so taxpayers does not face any difficulties
          while filling their online GST return. Moreover, the govt. should rationalize and simplify its
          GST  tax  structure  to  generate  more  tax  revenue  from  the  country  for  the  overall
          development of the society.
          Keywords: Behavioural Intention, GST, Law and Enforcement, Tax Knowledge, Tax System
          Complexity, TPB














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