to understand the awareness and experiences on global VAT refunds from the exporters of Gujarat State of India vis …. In this context, a rather overlooked area of cost reduction is the refund of global VAT incurred abroad on business …

(especially) cultural contexts and their effect on the progressivity equation. In India these differences include long … arrangements, such as the division of power within India's federal system and the tax exemption for agricultural income. In China …

This paper evaluates the e-filing trends in India and also discusses the factors affecting the adoption of e …-filing system and level of satisfaction among the e-filing system users in India. In the existing literature of behavioral science … and TAM for determining the different factors affecting the e-filing adoption in India. For this purpose, a structured …

This paper underscores the substantial spatial disparities across India and evaluates the case for putting together … (various versions) of the Goods and Service Tax (GST) and also indicates the risks involved in the process. This paper argues … that, on balance, there is a case for an appropriately constituted GST but that the federal transfer formula must be …

A modern Goods and Services Tax (GST) would do much to alleviate the problems of India’s current indirect tax system … States should both have access to the full GST base, which means that the tax assignment issue (who should tax what?) should … be separated from GST design aspects (what should be the precise base and rate structure?). It is not necessary or …