Indirect tax structure prior to the introduction of GST : challenges and the need for a unified tax structure
Year of publication: |
July-December 2016
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Authors: | Sury, M. M. |
Published in: |
Vision : journal of Indian taxation. - Delhi : Journal Press India, ISSN 2347-4475, ZDB-ID 2802086-8. - Vol. 3.2016, 2, p. 1-30
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Subject: | Indirect taxes | Excise duty | Customs duty | Value added tax (VAT) | Goods and Service tax (GST) | Tax equity | Umsatzsteuer | Sales tax | Indirekte Besteuerung | Indirect taxation | Steuersystem | Tax system | Verbrauchsteuer | Excise tax | Steuerreform | Tax reform |
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