Proměna ekonomického systému Indie: Dopad daňové reformy GST

This study assesses the impacts of the GST (Goods and Services Tax) reform on selected Indian states, focusing on regional differences in tax collection efficiency and internal market integration. Based on a comparative analysis of quantitative secondary data, four states are examined: the consumer-oriented states of Bihar and Uttar Pradesh, and the industrial states of Maharashtra and Gujarat. Tax collection efficiency is measured by the tax compliance rate, while the degree of market integration is measured by the index of trade integration intensity in goods, derived from the value of electronic waybills (E-Waybills). The analysis covers two periods: 2017-18 to 2022-23 and 2023-24 to 2025-26. The results show that industrial states maintained tax buoyancy above the reference value of 1.0 in the second period, while consumer states fell significantly below this threshold. The fundamental cause is the structure of their economies, which are dominated by an informal tertiary sector with low value added. The analysis of market integration did not demonstrate a continued deepening of integration in the second period; however, the index values remained above the baseline level from 2018-19. The main finding of this study is the paradox that industrial states, which initially opposed the GST reform the most, benefit from it more than consumer states, which were supposed to be advantaged by the transition to the destination principle.