Raychaudhuri, Ajitava; Sinha, Sudip Kumar; Roy, Poulomi - Partenariat en Politiques Économiques (PEP), … - 2007
The Value Added Tax (VAT) was introduced in India in place of Sales Tax, taking effect in April 1, 2005. These taxes are in the domain of different state governments within the country's federal set up. Although VAT is widely acclaimed to be a better system than the sales tax on grounds of...