VAT Revenue In Major States Of India A Critical Analysis

  • Dr. Anupam Shakya Assistant Prof., Department of Commerce, Babu Singh Daddu Commerce And Agriculture College, Kamalganj, farrukhabad


Value added tax (VAT) is a form of indirect tax on goods and services. India has finally issued a number of value added tax (VAT) in 21 states from 1 April 2005, one of the most important reforms in national finances over the last 50 years. The VAT has replaced the existing local sales taxes in almost every Indian state. The Indian VAT levy is generally advocated for the higher revenue efficiency in comparison with the combined revenues from different types of sales / purchase taxes. In this study we try to analyze the effect of VAT on import, buoyancy and sales tax / VAT.


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