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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016
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Impact Factor : 8.76

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Paper Title: Perception of digital tax in India on online services
Authors Name: UDIT KOTHARI , Chirag k , Samkith kothari , Harsh Kejriwal , Archit Mittal
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IJNRD_191075
Published Paper Id: IJNRD2304251
Published In: Volume 8 Issue 4, April-2023
DOI: http://doi.one/10.1729/Journal.33792
Abstract: 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.
Keywords: Digital taxation, International Taxation arrangements, E-commerce Operators, Benefits, Advantages, Challenges.
Cite Article: "Perception of digital tax in India on online services ", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 4, page no.c381-c392, April-2023, Available :http://www.ijnrd.org/papers/IJNRD2304251.pdf
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ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publication Details: Published Paper ID:IJNRD2304251
Registration ID: 191075
Published In: Volume 8 Issue 4, April-2023
DOI (Digital Object Identifier): http://doi.one/10.1729/Journal.33792
Page No: c381-c392
Country: Bangalore , Karnataka , India
Research Area: Management
Publisher : IJ Publication
Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2304251
Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2304251
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ISSN: 2456-4184
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Journal Starting Year (ESTD) : 2016

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