Perception of digital tax in India on online services

Registration ID: IJNRD_191075

Published ID: IJNRD2304251

DOI: http://doi.one/10.1729/Journal.33792

UDIT KOTHARI , Chirag k , Samkith kothari , Harsh Kejriwal , Archit Mittal

Digital taxation, International Taxation arrangements, E-commerce Operators, Benefits, Advantages, Challenges.

The country's technology and business sectors are rapidly becoming more digital, which makes it difficult for tax authorities to effectively monitor taxpayer compliance with tax laws and collect all necessary taxes. By 2026, the e-commerce market is predicted to reach a value of $200 billion, and if it does, the Indian government will see a significant boost in tax revenue. Taxpayers now have access to new sources of income thanks to the digital economy, but international taxation agreements struggle to keep up with market liberalization and globalization, particularly when it comes to issues like taxing e-commerce. The notion of "Equalization levy," also known as "Digital taxes," was adopted in India in 2016 on internet advertisements to cover such non-taxable revenue under tax regimes and profits from other nations. Further changes have been made in an effort to require all such non-resident online merchants to pay taxes on sales conducted in our nation. The study's major goal is to showcase the idea of digital taxes, along with its advantages, benefits, and difficulties that have arisen since it was first introduced. The present study has made an effort to understand perception of digital tax in India on services in relation to payment gateways operating in India such as cash free payment, Paytm, android pay, razor pay.

Published Paper   E-Certificate

UDIT KOTHARI, Chirag k , Samkith kothari , Harsh Kejriwal , & Archit Mittal (April-2023). Perception of digital tax in India on online services . INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(4), c381-c392. http://doi.one/10.1729/Journal.33792

Volume 8 Issue 4, April-2023

Pages : c381-c392

Paper Reg. ID: IJNRD_191075

Published Paper Id: IJNRD2304251

Downloads: 000121992

Research Area: Management

Country: Bangalore , Karnataka , India

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Crossref DOI: http://doi.one/10.1729/Journal.33792

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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