The Role Of GST Reforms In Promoting Efficient Tax Administration And Public Policy Outcomes

Abstract

The Goods and Services Tax (GST) reforms have been a landmark step in reshaping India's indirect tax framework, aiming to create a unified, transparent, and efficient tax system. This study investigates the role of GST reforms in promoting efficient tax administration and achieving favorable public policy outcomes, with a specific focus on the state of Gujarat. Using a quantitative research methodology, primary data were collected from a sample size of 400 respondents, comprising tax professionals, business owners, and government officials. Statistical tools were employed to analyze the perceptions of efficiency improvements, compliance behavior, revenue generation, and public service delivery post-GST implementation. The findings reveal that GST reforms have significantly streamlined tax processes, enhanced transparency, and improved compliance rates. Furthermore, the study highlights that efficient tax administration under GST has positively influenced public policy outcomes by enabling better resource mobilization and fostering economic growth. However, challenges such as technical glitches, initial compliance burdens, and the need for continual administrative training were also identified. This research contributes to the broader discourse on tax reform impacts and provides practical insights for policymakers to further strengthen GST implementation. The results underscore the importance of sustained efforts in digital infrastructure enhancement, taxpayer education, and policy refinements to achieve the broader objectives of fiscal efficiency and equitable economic development. Future studies could extend this analysis to a comparative interstate framework to deepen the understanding of GST's impact across diverse economic contexts.