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 Conference Papers Conference Paper Faculty Publications- Conference Papers 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 Antecedents of Ethical Goods and Services Tax Culture among young adults - Special Reference to Maharashtra and Karnataka Subject The topic of the resource Acceptance of GST Tax System; GST Evasion; GST Tax Culture; Understanding GST; Unorganised Retail Sector Description An account of the resource Since the implementation of the Goods and Services Tax (GST) in 2017, it has become clear that this new Indian indirect tax system is here to stay. The Indian GST Council is continuously deliberating and making efforts to improve GST revenue collection at the state and central levels. The focus is now on the young adults in the country who will play a vital role in shaping the future of GST compliance. Their tax mentality and behaviour in contributing to GST revenue as daily consumers will determine the ethical tax culture in India. They need to understand how crucial their role is in discouraging evasive practices by sellers in the unorganised retail sector at the point of sale. The study utilized structural equation modelling to test the acceptability of the model. The process was supported by a structured questionnaire, with 324 respondents between the age group of 17-30 years. Understanding GST significantly influences acceptance of GST as a tax system, however, the acceptance of the GST tax system does not significantly lead to young adults discouraging the evasive behaviour of sellers in the unorganised retail sector at the point of sale. And, finally, the discouragement of evasive behaviour by young adults does influence the possibility of an ethical GST tax culture. The respondents majorly represented young adults between 17-20 years of age. The model has not measured the existence of covariance among the variables, nor has any mediating or moderating factors been identified, as GST tax culture in the Indian context is still unexplored and GST in itself is relatively new in the country. 2024 IEEE. Creator An entity primarily responsible for making the resource Monica L.; Parameswaran S. Source A related resource from which the described resource is derived TQCEBT 2024 - 2nd IEEE International Conference on Trends in Quantum Computing and Emerging Business Technologies 2024 Publisher An entity responsible for making the resource available Institute of Electrical and Electronics Engineers Inc. Date A point or period of time associated with an event in the lifecycle of the resource 2024-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1109/TQCEBT59414.2024.10545148" target="_blank" rel="noreferrer noopener">https://doi.org/10.1109/TQCEBT59414.2024.10545148</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85204431452&amp;doi=10.1109%2FTQCEBT59414.2024.10545148&amp;partnerID=40&amp;md5=de292cb00fd07394f326d7105f862e50" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85204431452&amp;doi=10.1109%2fTQCEBT59414.2024.10545148&amp;partnerID=40&amp;md5=de292cb00fd07394f326d7105f862e50</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISBN: 979-835038427-7 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 Conference paper Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Monica L., School of Business and Management, Christ (Deemed to Be University), Pune, India; Parameswaran S., School of Business and Management, Christ (Deemed to Be University), Pune, India