authors
Mangi Lal Jain

abstract
This study evaluates public perception of tax reforms in India, with a focus on the Goods and Services Tax (GST) and direct tax reforms, and their perceived impact on economic growth. A survey was conducted among 1,500 respondents from five Indian states-Maharashtra, Tamil Nadu, West Bengal, Gujarat, and Uttar Pradesh-using stratified random sampling. The study assessed awareness, fairness, and the perceived economic impacts of tax reforms on businesses, employment, and consumption behavior. The analysis, conducted using SPSS, revealed that 90% of respondents were aware of GST, while awareness of direct tax reforms was lower at 72%. The fairness of GST was perceived positively by 52% of respondents, while direct tax reforms were considered fair by only 47%. A majority of business owners (60%) reported that GST had a positive impact on their operations, though smaller enterprises faced more compliance challenges. The study also found significant correlations between demographic factors such as income and education levels and perceptions of tax reform fairness. The findings suggest that public perception plays a crucial role in the success of tax reforms, influencing compliance and their overall effectiveness. Policymakers must improve communication and simplify tax reforms, particularly direct taxes, to enhance public engagement and ensure equitable economic growth.