financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2022-26-3-241-251finance-1678Research ArticleНАЛОГОВАЯ ПОЛИТИКАTAX POlICYПоследствия введения в Индии налога на товары и услуги (GST) для внешней торговлиImplication of Goods and Services Tax (GST) Implementation in India on Foreign Tradehttps://orcid.org/0000-0002-0700-8086SinghalN.SinghalN.

Никита Сингхал — доцент, Школа коммерции и менеджмента.

Мератх

Nikita Singhal — Assistant Professor, School of Commerce and Management.

 Meerut

nikitagoyal.nikki@gmail.comhttps://orcid.org/0000-0002-7634-4403GoyalS.GoyalS.

Шикха Гойал — научный сотрудник.

Ноида

Shikha Goyal — Research Scholar.

Noida

shikhagoyal.sg94@gmail.comhttps://orcid.org/0000-0001-7504-4428KumariS.KumariS.

Сапна Кумари — доцент, Парк знаний «Видья».

Мератх

Dr Sapna Kumari — Assistant Professor.

Meerut

adharshila.sapna@gmail.comhttps://orcid.org/0000-0002-4661-6949NagarS.NagarS.

Швета Нагар — доцент, Группа институтов GNIOT.

Ноида

Shweta Nagar — Assistant Professor.

Noida

ashweta5434@gmail.comhttps://orcid.org/0000-0002-7984-8893TyagiА.TyagiA.

Аюши Тяги — научный сотрудник, Университет Амити.

Ноида

Ayushi Tyagi — Research Scholar.

Noida

tyagi.ayushi17@gmail.comУниверситет IIMTИндияIIMT UniversityIndiaУниверситет АмитиИндияAmity UniversityIndiaПарк знаний «Видья»ИндияVidya Knowledge ParkIndiaГруппа институтов GNIOTИндияGNIOT Groups of InstitutionsIndia202214072022263241251Copyright © Singhal N., Goyal S., Kumari S., Nagar S., Tyagi А., 20222022Singhal N., Goyal S., Kumari S., Nagar S., Tyagi А.Singhal N., Goyal S., Kumari S., Nagar S., Tyagi A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/1678

Целью данного исследования является оценка влияния налога на товары и услуги на внешнюю торговлю Индии. Согласно прогнозам внедрение законопроекта о GST упростит сложную налоговую систему Индии, позволит товарам легко перемещаться через границы штатов, сократит уклонение от уплаты налогов, повысит уровень соблюдения законодательства, увеличит доходы, будет стимулировать рост, увеличит экспорт и привлечет инвесторов, упростив ведение бизнеса в Индии. Автор использует следующие методы научного исследования: дополненный тест ДикиФуллера (ADF) для единичного корня, метод Йохансена-Джуселиуса (JJ) для коинтеграционного анализа и модель векторной коррекции ошибок (VECM) для оценки краткосрочного и долгосрочного влияния GST на импорт и экспорт с июля 2017 по июнь 2021 г. Полученные результаты свидетельствуют о том, что GST увеличивает экспорт товаров и услуг как в долгосрочной, так и в краткосрочной перспективе. Тестовая статистика модели VECM показывает, что импорт вырос после введения GST. Сделан вывод, что благодаря появлению единого национального рынка и налоговой системы, GST упростило коммерческие операции в Индии. Дальнейшие исследования последствий введения GST могут изучить влияние GST на внешнюю торговлю в зависимости от штата или товара.

The aim of this research is to assess the impact of GST on India’s foreign trade. The GST Bill is implemented to simplify India’s complex tax system, allow commodities to move effortlessly across state borders, reduce tax evasion, enhance compliance, raise revenues, encourage growth, boost exports, and attract investors by making it easier to conduct business in India. The author uses the following methods of scientific research: Augmented Dickey-Fuller (ADF) for unit root tests, the Johansen-Juselius (JJ) for co-integration analysis and the Vector Error Correction (VECM) Model for short run and long run impact of GST on imports and exports from July 2017 to June 2021. The findings concluded that GST increases the exports of goods and services in both the long and short run. The VECM model’s test statistics reveal that imports rose after the imposition of GST. Because of the emergence of a uniform national market and tax system, GST has simplified commercial operations in India. Future studies on the effects of the GST introduction can examine the impact of GST on foreign trade by state or commodities.

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The authors declare that there are no conflicts of interest present.