Impact of Goods and Services Tax (GST) on Tax Compliance and Tax Evasion in India: A PreGST and Post-GST Analysis

Abstract

The introduction of the Goods and Services Tax (GST) in India marked a significant reform aimed at simplifying the complex indirect tax structure and enhancing tax compliance. This paper evaluates the impact of GST on tax compliance and evasion, analyzing pre- and post-GST implementation phases. By examining government reports, empirical studies, and secondary data on tax collections and compliance rates, this study highlights the strengths and limitations of GST in curbing evasion and improving compliance. The findings suggest that GST has had a mixed impact, with notable improvements in compliance but persistent challenges in addressing evasion in certain sectors