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This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis created by the SARS-CoV-2/COVID-19 pandemic.First, it aims at comprehensively characterizing the measures enacted, structuring them by thematic clusters, enabling the reader to...
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Before COVID-19 arrived, policymakers from around the world were busy working on the makings of a new global tax consensus to reflect structural changes in the world economy as a result of the rise of digitalization. COVID-19 disrupted this process by delivering a shock that resulted in major...
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state Value-Added Tax (VAT) in India's 29 states. Both the direct revenue impact and the indirect impact through the VAT … shortfall could have affected statistical findings on VAT performance was assessed and rejected. Whether or not in India as a …
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Purpose: - Traditionally India's tax regime relied heavily on indirect taxes. Revenue from indirect taxes was the major … indirect taxes was that the India's majority of population was poor and thus widening base of direct taxes had inherent … to real benefits in India after successful implementation of GST …
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. India's historic and bold move towards integrated tax structure is viewed by most economists as an answer to regressive … rights to large and small businesses and taxpayers. Another important feature of India's GST rollout is that it is dual … single taxation. The system will make it easier to identify the tax defaulters. In India, GST is imposed on goods and …
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measure of tax reform so far in India. The major aim of this paper is to evaluate the micro and macro impacts of the goods and … production sectors, growth of income and employment over time, the redistribution of income among households in India. While GST … reforms will improve specialization in productions of goods and services among the major economic sectors of India by removing …
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