Published Online:July 2025
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP230725
DOI:10.71329/IUPJARAP/2025.24.3.489-507
Author Name:Apurva Shukla and Anurika Vaish
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:489-507
The study explores the Goods and Service Tax (GST) at global level since its inception using bibliometric analysis, paving, in the process, the way for future research. It is based on an extensive analysis of current literature and data on implementing GST in various nations. It offers a complete overview of GST worldwide and suggests future intra- and inter-country directions. Scopus database has been used to conduct an objective bibliometric analysis to track the trend in GST research. The data comprised 304 publications from 2014 to 2024. Based on the co-occurrence networking analysis, thematic map and author collaboration networks, the study concludes that GST reform is essential for fostering global cooperation, sustainability and economic prosperity.
Goods and Service Tax (GST), a major indirect tax reform, aims to streamline the tax structure in the country by replacing indirect taxes like excise duties, service tax, value-added tax (VAT) and octroi.