Sharma, Chanchal Kumar - Volkswirtschaftliche Fakultät, … - 2004
Over the last few years, many attempts have been made to implement VAT in India. Initially, all states were to move to … in India seem to present numerous administrative and constitutional difficulties, including the vexed question of union …-state relations. In addition to this, implementing VAT in India in context of economic reforms has paradoxical dimensions. On one hand …