Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource A STRUCTURAL EQUATION MODELLING APPROACH TOWARDS TAXPAYERS PERCEPTIONS ON GOODS AND SERVICES TAX IN INDIA; [UMA ABORDAGEM DE MODELAGEM DE EQUAES ESTRUTURAIS PARA AS PERCEPES DOS CONTRIBUINTES SOBRE O IMPOSTO SOBRE BENS E SERVIS NA DIA]; [UN ENFOQUE DE MODELADO DE ECUACIONES ESTRUCTURALES HACIA LAS PERCEPCIONES DE LOS CONTRIBUYENTES SOBRE EL IMPUESTO SOBRE BIENES Y SERVICIOS EN LA INDIA] Subject The topic of the resource Goods and Services Tax; Real-Life Implications; Tax Equity and Fairness; Tax Knowledge; Taxpayer Attitude; Taxpayer Perceptions Description An account of the resource Purpose: The Purpose of this article is to comprehend how Indian taxpayers perceive the goods and services tax. Theoretical Framework: India has completed five years after the successful implementation of Goods and Services Tax (GST). Many economic benefits were promised at the time of implementation of this tax regime. Thus, it becomes essential to understand tax payers perceptions by developing a strong framework that influences their perceptions. Design/Methodology/Approach: A descriptive study approach was adopted for this objective. 200 replies were obtained in total. Using SPSS Amos, structural equation modelling was utilised to assess the assumptions produced. Attitude, knowledge, Equity, and fairness of taxpayers served as exogenous factors, while taxpayer impression served as the dependent variable. The real-world implication is used as a mediating variable in order to examine the impacts. Findings: The findings of the research indicate that tax knowledge, Equity, and fairness impact tax attitudes. This study provides some useful recommendations for further research in this sector. Research Implications: This study considers tax knowledge, tax equity and fairness and tax attitudes to measure tax payers perception. However, tax rates, regular amendments, circulars, technology and other variables could also be considered by future researchers on this study. Originality/Value: Using a Structural Equation Modelling in understanding Tax Payers Perceptions was hardly adopted in these types of studies. Variables considered for this study were also unique. 2023 AOS-Estratagia and Inovacao. All rights reserved. Creator An entity primarily responsible for making the resource Ramkumar G.; Kalimuthu L.P.; Selvaraj A.P.; Shankarii S.; Rajasekaran K.K. Source A related resource from which the described resource is derived International Journal of Professional Business Review, Vol-8, No. 4 Publisher An entity responsible for making the resource available AOS-Estratagia and Inovacao Date A point or period of time associated with an event in the lifecycle of the resource 2023-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.26668/businessreview/2023.v8i4.2166" target="_blank" rel="noreferrer noopener">https://doi.org/10.26668/businessreview/2023.v8i4.2166</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85159024151&amp;doi=10.26668%2Fbusinessreview%2F2023.v8i4.2166&amp;partnerID=40&amp;md5=650baba5065a8128edbd997a594c9555" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85159024151&amp;doi=10.26668%2fbusinessreview%2f2023.v8i4.2166&amp;partnerID=40&amp;md5=650baba5065a8128edbd997a594c9555</a> Rights Information about rights held in and over the resource All Open Access; Gold Open Access; Green Open Access Relation A related resource ISSN: 25253654 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Ramkumar G., Department of Commerce, School of Commerce, Finance and Accountancy, Christ University, Bengaluru, India; Kalimuthu L.P., Department of Commerce and International Trade, Karunya Institute of Technology and Sciences (Deemed University), Tamil Nadu, Coimbatore, India; Selvaraj A.P., Department of Management Studies, Karunya Institute of Technology and Sciences (Deemed University), Tamil Nadu, Coimbatore, India; Shankarii S., Department of Management, Sri Krishna Adithya College of Arts and Science, Tamil Nadu, Coimbatore, India; Rajasekaran K.K., Department of Management, Sri Krishna Adithya College of Arts and Science, Tamil Nadu, Coimbatore, India