Tax Reforms & GST:A Systematic Literature Review

The study has reviewed the prior literature on tax reforms and GST to synthesize the research findings and to direct the future research avenues. Literature on tax reforms has attained momentum in developing countries for the last two decades and in India when it had decided to implement GST from 2017-18. Adopting the Systematic Literature Review technique by accessing the academic e-journals of selective publishers and applying a filtering process, the study has reviewed 119 sample papers published during 2002-2016 by focusing on objectives and results of those cited papers. Results have documented the tax reforms that have been executed globally with multiple objectives; it has admitted with few limitations, practice implications have pointed out and sketched the roadmap for posterior studies especially in the transition period in India when it would shortly move to GST regime.