Artikel
Impact of Value-Added Tax (VAT) revenue in major states of India
Value Added Tax (VAT) is a type of indirect tax that is imposed on goods and services. In one of the most important reforms of the country's public finances in over the past 50 years, India has finally launched much delayed Value Added Tax (VAT) from 1st April, 2005 in 21 states. VAT has replaced the existing local sales tax in almost all states of India. The case for state VAT in India has been advocated mainly on the grounds of higher revenue efficiency vis-à-vis the combined revenue from various types of sales/purchase taxes it replaced. The present paper tries to analyze, the impact of VAT on revenue, its buoyancy, and efficiency of states sales tax/value added tax.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Romanian Journal of Fiscal Policy (RJFP) ; ISSN: 2069-0983 ; Volume: 4 ; Year: 2013 ; Issue: 1 ; Pages: 27-46 ; Bucharest: Editura ASE
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
Sales Tax
Value Added Tax
Revenue Growth
Buoyancy and Indian States
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Khan, Mohd. Azam
Shadab, Nagma
- Ereignis
-
Veröffentlichung
- (wer)
-
Editura ASE
- (wo)
-
Bucharest
- (wann)
-
2013
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Khan, Mohd. Azam
- Shadab, Nagma
- Editura ASE
Entstanden
- 2013
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