1Assistant Professor, Shushila Devi Bansal College of Engineering, Indore, India. preetirsinghchouhan@gmail.com
2Associate Professor, Prestige Institute of Management and Research, Indore, India. swaran_jeet76@yahoo.co.in
3Assistant Professor, Jaipuria Institute of Management, Indore, India. sachin.mittal@jaipuria.ac.in
Online published on 11 October, 2017.
The objective of the present study is to identify the perception of the value added tax payers toward goods and service tax. The study is based on the primary data collected from the taxpayers of Indore city of Madhya Pradesh by the means of questionnaire. It is found that there is linear relationship between perception toward reform and perception toward GST. Findings of the study are expected to serve as a guide and help to government and managers to understand the perception of tax payers.
Tax, Assessment, Value Added Tax, VAT, Taxpayer, GST
