Preparing the way for a modern GST in India

Show simple item record Cnossen, Sijbren 2013-11-11T11:35:03Z 2013-11-11T11:35:03Z 2013
dc.description.abstract A modern Goods and Services Tax (GST) would do much to alleviate the problems of India’s current indirect tax system which is a serious impediment to the formation of a single common market and further economic growth. The Centre and the 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 desirable to have a uniform GST for the Centre and the States. Neither is an integrated GST to tax transactions between States required. Last but not least, the system of taxation by classification and valuation should be replaced by a self-assessment system mainly monitored through checks upon books of account. en_US
dc.description.librarian hb2013 en_US
dc.description.uri en_US
dc.identifier.citation Cnossen, S 2013, 'Preparing the way for a modern GST in India', International Tax and Public Finance, vol. 20, no. 4, pp. 715-723. en_US
dc.identifier.issn 0927-5940 (print)
dc.identifier.issn 1573-6970 (online)
dc.identifier.other 10.1007/s10797-013-9281-0
dc.language.iso en en_US
dc.publisher Springer en_US
dc.rights © Springer Science+Business Media New York 2013. The original publication is available at en_US
dc.subject India en_US
dc.subject Value added tax (VAT) en_US
dc.subject Tax assignment en_US
dc.subject Goods and services tax (GST) en_US
dc.title Preparing the way for a modern GST in India en_US
dc.type Postprint Article en_US

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