Title: Impact of goods and services tax on micro, small, and medium enterprises: a bibliometric and systematic review of three decades

Authors: Subhash Chand; Pawan Kumar

Addresses: Department of Commerce, Kurukshetra University, Kurukshetra, Haryana, 136119, India ' Department of Commerce, Kurukshetra University, Kurukshetra, Haryana, 136119, India

Abstract: Despite the growing academic focus on the goods and services tax (GST) and its implications for micro, small, and medium enterprises (MSMEs), existing research remains fragmented, lacking thematic coherence, methodological rigor, and longitudinal perspective. This current study analyses the influence of GST on MSMEs, emphasising the compliance difficulties encountered by these enterprises, through a bibliometric and systematic review of 57 Scopus-indexed publications from 1993 to 2023, utilising Biblioshiny and VOSviewer. The analysis identifies key research domains, emerging trends, and noteworthy authors, revealing that Business Management and Accounting is the dominant research area, with India leading in publication volume. The International Journal of Entrepreneurship and Small Business is the most prominent source, while Griffith University ranks as the top contributing institution. The findings suggest that although GST is economically sound in design, its uniform structure poses significant compliance challenges for MSMEs, particularly due to high compliance costs, digital infrastructure gaps, and insufficient preparedness. Additionally, the study proposes targeted policy recommendations, including customised support mechanisms, enhanced digital infrastructure, and focused tax education, to alleviate operational challenges for MSMEs and foster inclusive economic growth.

Keywords: goods and services tax; GST; micro, small, and medium enterprises; MSMEs; bibliometric; systematic review; visualisation; research trends; compliance challenges; economic policy.

DOI: 10.1504/IJESB.2026.156173

International Journal of Entrepreneurship and Small Business, 2026 Vol.59 No.2, pp.255 - 290

Received: 18 Dec 2024
Accepted: 03 Sep 2025
Published online: 07 Sep 2026 *

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