International Journal of Social Science & Economic Research
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Dr Jojo K Joseph ; Rani Jacob

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1Dr Jojo K Joseph (M Com, B Ed, Ph D); 2Rani Jacob (M Com)
1Associate Professor and Head Research and Post Graduate, Department of Commerce, Marian College Kuttikkanam [Autonomous] 685 531 Kerala [India],
[Corresponding Author]
2Research Scholar, Research and Post Graduate Department of Commerce, Marian College Kuttikkanam [Autonomous], 685 531 Kerala.

Joseph, Dr Jojo K., and Rani Jacob. "ANTECEDENTS OF TAX COMPLIANCE AMONG MSME'S UNDER GOODS AND SERVICE TAX [GST] REGIME: A CONCEPTUAL MODEL." Int. j. of Social Science and Economic Research, vol. 3, no. 4, Apr. 2018, pp. 1356-1371, Accessed 2018.
Joseph, D. K., & Jacob, R. (2018, April). ANTECEDENTS OF TAX COMPLIANCE AMONG MSME'S UNDER GOODS AND SERVICE TAX [GST] REGIME: A CONCEPTUAL MODEL. Int. j. of Social Science and Economic Research, 3(4), 1356-1371. Retrieved from
Joseph, Dr Jojo K., and Rani Jacob. "ANTECEDENTS OF TAX COMPLIANCE AMONG MSME'S UNDER GOODS AND SERVICE TAX [GST] REGIME: A CONCEPTUAL MODEL." Int. j. of Social Science and Economic Research 3, no. 4 (April 2018), 1356-1371. Accessed , 2018.

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Indirect tax is a major source of revenue in many countries including India. Goods and Service Tax, introduced very recently in India, is one such of tax that is expected to contribute heavily to the exchequer. Even though the Micro Small and Medium Enterprises [MSMEs] are recognized as the primary growth drivers of the Indian economy, their tax compliance record is poor. The main purpose of this study is to examine the inter relations between various factors in determining the tax compliance behavior of MSMEs under Goods and Service Tax regime. This paper undertakes an extensive review of literature on compliance in taxation and proposes a conceptual framework indicating the influences of factors such as MSME's awareness, tax knowledge, satisfaction, demographic factors and service quality of tax officials on MSME's tax compliance. This paper attempts to provide a better understanding of how the determinants influence MSME's compliance under GST system and thus enables the policy makers and MSMEs themselves to implement strategies to improve the tax compliance. The conceptual model proposed in this study can be validated through empirical testing.