| 000 -LEADER |
|---|
| fixed length control field |
01327nam a2200169 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190808b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mukherjee, Sacchidananda |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Value added tax and informality: determinants of registration of enterprises under state VAT in India |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2019 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.21-48. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Unincorporated enterprises often bypass formal regulations in general and taxation in particular. Bringing unincorporated enterprises under the taxation system is a challenge often faced by tax administrators, and it is in this regard that the present study explores the factors which influence the decision of unincorporated enterprises to register with the state value added tax (VAT)/sales tax authority across states in India. This analysis is limited to the decision regarding registration. It is not necessary that enterprises that are registered pay taxes and/or file returns—however, the process of registration does provide some information to the tax department for follow ups. The study throws up some interesting results for policymakers and tax administrators. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
VAT - India |
| 9 (RLIN) |
7973 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rao, R. Kavita |
| 9 (RLIN) |
7975 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Margin- The Journal of Applied Economic Research |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
Value added tax - India |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
Articles |
