A STUDY ON SMALL AND MEDIUM ENTERPRISERS KNOWLEDGE AND ATTITUDE TOWARDS GST IN KOLLAM DISTRICT

ABSTRACT

When the GST was announced in the year 2006, the people of the country were in for a shock and it took a considerable amount of time to gauge the implications that the GST might have upon the businessmen and the common people. The micro, small and medium enterprises (MSMEs) were the most affected it is important to analyse the impact that the GST had among these enterprisers. The present study is one such attempt to analyse the extent of knowledge that the enterprisers have about the GST and how does it affect their attitude towards GST. The study is located in the Kollam district of Kerala. A total of 230 samples were collected from the total population and collected data were analysed using Structural Equation Modelling (SEM). The study revealed that the knowledge of enterprisers on GST had created both negative and positive attitude towards GST.

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