Why don't firms file tax returns on time? : evidence from the Indian GST

Bhanu Gupta, Tejaswi Velayudhan, Prince Dhawan and Ankur Garg

Year of publication:	September 2024
Authors:	Gupta, Bhanu ; Velayudhan, Tejaswi ; Dhawan, Prince ; Garg, Ankur
Publisher:	Brighton, UK : The International Centre for Tax and Development at the Institute of Development Studies
Subject:	value-added tax \| tax filing \| firm networks \| tax enforcement \| Umsatzsteuer \| Sales tax \| Steuererhebungsverfahren \| Taxation procedure \| Indien \| India \| Einkommensteuer \| Income tax \| Steuervermeidung \| Tax avoidance

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