Goods and service tax (GST) : impact on the Indian economy
Contributor(s): Agarwal, Anjali.
Publisher: New Delhi New Century Publications 2017Description: xxi, 200p.ISBN: 9788177084351.Subject(s): Taxation -- value added tax -- India | Economic history Economic policy -- indiaDDC classification: 336.27140954 Summary: National level goods and services tax (GST) is India's most ambitious indirect tax reform. Its objective is to levy a single uniform tax across India on goods and services. GST, when implemented, would replace a number of Central and State taxes, making India more of a national integrated market, and bring more producers into the tax net. The changeover to GST, it is claimed, would significantly contribute to the buoyancy of tax revenues, acceleration of growth, and generation of many positive externalities. The present edited volume contains 19 research articles (divided into 5 sections) authored by experts in the field of public finance. GST has now been implemented in 160 countries and case studies have been provided in this volume for an effective comparison. The detailed impact of GST on consumers, business, government, individual sectors/industries, and national growth, along with a comparative analysis of GST with current indirect taxes, is given an in-depth analysis. The included contributions provide insights into various aspects of GST, adding to the heated debate on the implications of this game-changing tax reform.| Item type | Current location | Call number | Status | Date due | Barcode |
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NASSDOC Library | 336.27140954 GOO- (Browse shelf) | Available | 50237 |
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| 336.2710954 SIN-; Central excise duties and economic development in India | 336.27140954 BHA-G GST and its Aftermath | 336.27140954 CHA-G GST in India | 336.27140954 GOO- Goods and service tax (GST) | 336.278363738 CHE-E Ecotaxes on polluting inputs and outputs | 336.29409544 SHA-; Measuring tax burden in India: a case study of Rajasthan state | 336.3 BRU-; Fiscal policy and private consumption-saving decisions: European evidence |
includes index
National level goods and services tax (GST) is India's most ambitious indirect tax reform. Its objective is to levy a single uniform tax across India on goods and services. GST, when implemented, would replace a number of Central and State taxes, making India more of a national integrated market, and bring more producers into the tax net. The changeover to GST, it is claimed, would significantly contribute to the buoyancy of tax revenues, acceleration of growth, and generation of many positive externalities. The present edited volume contains 19 research articles (divided into 5 sections) authored by experts in the field of public finance. GST has now been implemented in 160 countries and case studies have been provided in this volume for an effective comparison. The detailed impact of GST on consumers, business, government, individual sectors/industries, and national growth, along with a comparative analysis of GST with current indirect taxes, is given an in-depth analysis. The included contributions provide insights into various aspects of GST, adding to the heated debate on the implications of this game-changing tax reform.
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