Impact of digital compliance under india’s goods and services tax (GST) on tax revenue and economic growth
Abstract
This paper examines the impact of digital compliance mechanisms under India’s Goods and Services Tax (GST) framework on tax revenue accrual and overall economic growth. It explores the evolution of GST, its streamlined rate structure, and the role of digital tools such as electronic invoicing, automated return filing, and auditing in enhancing tax transparency and compliance. The analysis includes qualitative insights and quantitative data trends from various sectors, evaluates state-level compliance differences, and discusses challenges faced particularly by micro, small, and medium enterprises (MSMEs). The findings underscore GST’s role in bolstering fiscal capacity and formalizing India's economy via technological innovation and policy adaptations.
Fields of Study & Subjects
Taxation and Compliance Studies
Economic and Fiscal Studies
Fiscal Policy and Economic Growth
Publication details
- Journal / source
- International Journal of Humanities and Arts
- Volume
- 8
- Issue
- 3
- Pages
- 132–136
- Publication date
- 1 March 2026
- Language
- EN