Is there a ‘money machine’ tax: Revenue efficiency of state VAT and GST
By: Rath, Anita
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Material type: 
BookPublisher: Economic and Political Weekly Description: 58(7), Feb 18, 2023: p.45-54.
In:
Economic and Political WeeklySummary: This analysis based on more than four decades of time series data on sales tax/value added tax/goods and services tax in India does not reveal any nonpareil revenue potential of VAT or the VAT-based GST system. Though the GST revenue has started growing at a faster pace since mid-2020, it is yet to meet its target. The role of tax administration, as in any other case, remains paramount in stabilising the GST regime.- Reproduced
| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
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Articles
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Indian Institute of Public Administration | 58(7), Feb 18, 2023: p.45-54 | Available | AR128523 |
This analysis based on more than four decades of time series data on sales tax/value added tax/goods and services tax in India does not reveal any nonpareil revenue potential of VAT or the VAT-based GST system. Though the GST revenue has started growing at a faster pace since mid-2020, it is yet to meet its target. The role of tax administration, as in any other case, remains paramount in stabilising the GST regime.- Reproduced
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