Impact Of Tax Morale Issues On Tax Compliance Of GST Assesses In Haryana; A Behavioral Analysis

Abstract

The Goods & Services tax (GST) is a consumption-based indirect tax that is imposed on the value-added in goods or services. India implemented GST on 1st July 2017 as a new taxation reform. The research explores the impact of tax morale on the tax compliance behaviour of GST assesses in Haryana. The objective of our study was to evaluate the level compliance with tax morale issues as well as to analyze the impact of tax morale issues factors trust, civic duty, Ethics, Pivotal effect and willingness on tax compliance behaviour of GST assesses. We have specifically focused on the population from all divisions of Haryana state, including its 13 districts. We gathered data from 420 sample units by employing a semi-structured questionnaire and purposive sampling. Our analysis approaches included descriptive statistics, EFA, CFA, and an ordinary logistic regression model. Based on the findings, it is evident that the trust has a significant impact on the tax compliance behavior of GST assesses. Based on the study, it is recommended that the government should take all those steps which have to improve the trust of an assesses in GST system. This would help improve compliance with GST regulations.