Abstract
Most Indian states have had at least five years of experience with state VAT. Based on official announcements, the country is about to change over to national GST in 2011, which means that the time is ripe to take stock of India’s experience with VAT. In this article, the author traces India’s road to VAT and analyses the impact of VAT on state tax revenue, tax administration and compliance. It also seeks to draw lessons from India’s VAT experience and to analyse its implications for the switchover to national GST.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
