| 000 -LEADER |
|---|
| fixed length control field |
01513nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230401b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ghosh, Sangeeta |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Formalising the informal through GST: Evidence from a survey of MSMEs |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Review of Development and Change |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
27(2), Dec, 2022: p.150-169 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
In this study, the processes and channels through which an indirect tax reform has impacted micro, small and medium enterprises in India are identified using a field survey of small businesses. The Goods and Services Tax introduced in 2017 in India has been a significant departure from the past to impact businesses and business practices in a way that introduces formal practices into the everydayness of small businesses. This study shows that established informal mechanisms have been disturbed, which has led to coping mechanisms that have borne adverse outcomes for small businesses and workers involved in them. The benefits from such a move have been rather limited for small businesses. This study advocates that the quest to transition from an informal to a formal economy is one where many small steps must be first identified, and necessary handholding and training for the vulnerable units must be provided for inclusive development. –Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Informal sector, MSMEs, informal labour, GST, Indirect tax reform, Formalisation. |
| 9 (RLIN) |
37179 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Review of Development and Change |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
TAX REFORMS |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Item type |
Articles |
