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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS049
Volume:
10 |
7 |
Jul 2026
Pages:
1-15
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
MBA Student,
CMR Technical Campus, Hyderabad
MBA Student,
CMR Technical Campus, Hyderabad
MBA Associate Professor,
CMR Technical Campus, Hyderabad
The implementation of the Goods and Services Tax (GST) has transformed India's economic architecture by consolidating a fragmented indirect tax system into a unified, digital-first framework. Beyond its immediate fiscal implications, this structural shift has triggered a dual impact: creating specialized professional fields while requiring structural adjustments from micro, small, and medium enterprises (MSMEs). This study examines how the post-GST business environment shapes employment generation and entrepreneurship opportunities across India. Using a descriptive and analytical research design, primary data will be collected through a structured questionnaire from 200 registered entrepreneurs, corporate executives, and tax consultants across Hyderabad, Telangana. The collected data will be analyzed using statistical tools including Chi-square tests, Multiple Linear Regression, and One-Way ANOVA to evaluate relationships between firm demographics, market formalization, and capacity building. Preliminary insights indicate that while automated tax administration has increased the demand for skilled tax professionals, data analysts, and compliance consultants, it has also raised transitional costs for early-stage entrepreneurs. The final results aim to provide actionable recommendations for developing targeted digital literacy programs and specialized vocational training, helping align workforce skills with the demands of an evolving, formalized digital economy.
KEYWORDS
This research contributes empirical insights to the field of gender-responsive fiscal policy by examining how digital tax formalization interacts with women's entrepreneurship in India. By documenting the specific financial and technological challenges encountered by female business owners, the study provides a useful resource for policymakers looking to design more inclusive tax administrative frameworks. The findings can help guide agencies like the GST Council and the Ministry of MSME in developing targeted compliance support tools and digital training initiatives that lower administrative barriers for smaller firms. Furthermore, this study offers a foundational framework for future longitudinal research to track how long-term regulatory integration shapes the growth, credit accessibility, and market survival rates of women-led enterprises across developing economies.
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Publication Date
7/5/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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