000			01327nam a2200169 4500
999			_c510267 _d510267
008			190808b ||||| |||| 00| 0 eng d
100			_aMukherjee, Sacchidananda _99330
245			_aValue added tax and informality: determinants of registration of enterprises under state VAT in India
260			_c2019
300			_ap.21-48.
520			_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.
650			_aVAT - India _97973
700			_aRao, R. Kavita _97975
773			_aMargin- The Journal of Applied Economic Research
906			_aValue added tax - India
942			_2ddc _cAR