From Social media exposure to GST consciousness - The meditating role of GST literacy and the moderating role of digital literacy among Indian youth

Abstract

This study focussed on the correlation of the youths of India between social media exposure with GST consciousness wherein, it was considered essential, an intermediate variable between social media exposure and GST consciousness was GST literacy and another intermediate variable between social media exposure and GST literacy was digital literacy. With increasing usage of social media, there are new ways to enfuse information about taxation and government policies and responsibilities. However, only when individuals are provided with information on a digital platform will there be an increase in awareness of taxes if they possess the knowledge and skills required to understand and analyze information from the digital platform. Based on the findings of the study, it is possible to conceptualize one direct and indirect linkage from social media exposure to GST consciousness and another direct pathway from digital literacy to GST consciousness that in turn influences the GST consciousness–social media exposure relationship. Descriptive relationship method is used in the proposed research using the data collection instrument of structured questionnaires and quantitative research design in the Indian context is used to collect primary data of the youth of the Indian society. Descriptive statistics, correlation and regression techniques can be used for data analysis. The study should lend evidence to support the key findings that: Ability to understand GST through exposure to social media is an important mechanism for building awareness of GST (GST consciousness) and a higher level of digital literacy is associated with a higher level of value added out of the use of online information on GST.