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reforms of the country’s public finances in over the past 50 years, India has finally launched much delayed Value Added Tax … (VAT) from 1st April, 2005 in 21 states. VAT has replaced the existing local sales tax in almost all states of India. The … case for state VAT in India has been advocated mainly on the grounds of higher revenue efficiency vis-à-vis the combined …
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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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