GST as a tax was introduced as a panacea for indirect taxation and a base platform for direct taxation in India by negotiating the federal structure of the constitution of India through a historic amendment. It came into force from 1st July 2017. Now that the seven year itch is over, it’s time to talk straight by analyzing the basics. The two mainstay stakeholders are tax payers and the tax administrators who are linked to each other through a 3T-way mode of Trust, Transparency and Technology. All three are related to one another on different levels. Taxpayer believes that the 3 Rs viz., Registration, Refunds and Regulations are the stumbling blocks for the EASE OF DOING BUSINESS (EODB) while the tax administrator on the contra believes that the EASE OF DOING WORK (EODW) is hampered by 3 Vs viz., Volumes, Values and Virtuality leading to difficulties in tax evasion in 3 Is, viz., Identification, Improvisation and Innovation. Thus, the core ideology of both the Western World with its arms of Bretton Woods and the Indian Government lies in building a model of TRANSPARENCY IN ADMINISTRATION TO BUILD UP TRUST AMONGST THE TAX PAYERS THROUGH AN EFFECTIVE AND EFFICIENT TECHNOLOGY PLATFORM THROUGH SEAMLESS INTEGRATION OF EODB & EODW. This can be done by way of timeline management, law building with no chance of discretion, minimum tax rates/exemptions, absence of physical interaction(only virtual if mandated), return less taxation regime, intervention through credible information and mostly through inspection and visit modes, decriminalization of tax evasion. Thus, the model to be developed should engulf the PESTEL DNC strategic management tool covering the entire gamut of accountability from the tax payer and responsibility from the tax administrator so that the tax base is widened, tax collections are improved, tax rates and slabs are reduced. Having cited the research perspective, the researchers would comprehend to propose to conduct a pilot study to understand the relationship in three dimensions citing "3T" model—Trust, Transparency, and Technology on the relationship between taxpayers and tax administrators.
Keywords
EODB, EODW, Trust, Transparency, Technology.