Consumer Perception, Awareness, and Satisfaction about Goods and Services Tax (GST): With reference to Kalaburagi District

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Basavanagouda
Basavanagouda
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Dr. Panduranga V
Dr. Panduranga V

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Consumer Perception, Awareness, and Satisfaction about Goods and Services Tax (GST): With reference to Kalaburagi District

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Abstract

Goods and Services Tax (GST) was implemented in India with the primary objective to reduce the burden on all stakeholders in the economy. Consumers are the vital stakeholders of GST as they bear the burden of taxes indirectly and contribute to government exchequer. Before introduction of GST, there were many taxes in force, which led to more complexities in taxing taxpayers, and there was a problem of cascading taxes. GST came as a hope to overcome the issues of earlier tax systems and provide many benefits to consumers. The paper examines consumers perception, level of awareness, and satisfaction about GST. To achieve the objectives of the study online survey has been undertaken by randomly sharing survey links to consumers of Kalaburagi district of Karnataka state. Non-parametric test has been used to analyze the primary data collected. The Chi-square test has been used to test consumers perception, and Mann witney U test and Kruskal-Wallis tests have been used to test the significance of two or more samples.

References

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Basavanagouda. 2026. \u201cConsumer Perception, Awareness, and Satisfaction about Goods and Services Tax (GST): With reference to Kalaburagi District\u201d. Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 22 (GJMBR Volume 22 Issue B2): .

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Accurate insights into consumer perception, awareness, satisfaction, and impact of Goods and Services Tax (GST) in Kalaburgi District.
Issue Cover
GJMBR Volume 22 Issue B2
Pg. 11- 18
Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-B Classification: DDC Code: 640.7305 LCC Code: TX335.A1
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v1.2

Issue date

June 15, 2022

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en
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Goods and Services Tax (GST) was implemented in India with the primary objective to reduce the burden on all stakeholders in the economy. Consumers are the vital stakeholders of GST as they bear the burden of taxes indirectly and contribute to government exchequer. Before introduction of GST, there were many taxes in force, which led to more complexities in taxing taxpayers, and there was a problem of cascading taxes. GST came as a hope to overcome the issues of earlier tax systems and provide many benefits to consumers. The paper examines consumers perception, level of awareness, and satisfaction about GST. To achieve the objectives of the study online survey has been undertaken by randomly sharing survey links to consumers of Kalaburagi district of Karnataka state. Non-parametric test has been used to analyze the primary data collected. The Chi-square test has been used to test consumers perception, and Mann witney U test and Kruskal-Wallis tests have been used to test the significance of two or more samples.

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Consumer Perception, Awareness, and Satisfaction about Goods and Services Tax (GST): With reference to Kalaburagi District

Basavanagouda
Basavanagouda
Dr. Panduranga V
Dr. Panduranga V

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