| Autor: |
Mir, Faisal Gulzar, Khan, Mohd Azam |
| Předmět: |
|
| Zdroj: |
IASSI Quarterly; Apr-Jun2024, Vol. 43 Issue 2, p335-353, 19p |
| Abstrakt: |
There have been various Tax reforms from time to time in the Indian taxation system. The introduction and implementation of Goods and Services Tax happen to be one of the revolutionary steps in this regard. In its introductory part, the paper attempts to discuss the structure of and rationale for GST. To analyse the revenue performance of GST on a quarterly basis data has been collected from the website of the Ministry of Finance Department of Revenue which is available on a monthly basis. This paper also addresses the design of GST implemented in India. Future prospects of GST have also been discussed in the light of empirical evidence from other countries. Finally, it may be concluded that if implemented efficiently and properly with the rationality of rates GST may prove a game-changer for the Indian economy. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
|
