01445nam a2200181   4500999001900000008004100019100003500060245010600095260000900201300001300210520079400223650002201017700002501039773005301064906002801117942001201145952010601157  c510267d510267190808b           ||||| |||| 00| 0 eng d  aMukherjee, Sacchidananda99330  aValue added tax and informality: determinants of registration of enterprises under state VAT in India  c2019  ap.21-48.  aUnincorporated 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.  aVAT - India97973  aRao, R. Kavita97975  aMargin- The Journal of Applied Economic Research  aValue added tax - India  2ddccAR  00102ddc40709384207aIIPAbIIPAd2019-08-08h13(1), Feb, 2019: p.21-48.pAR120217r2019-08-08yAR