Khan, Mohd. Azam; Shadab, Nagma - In: Romanian journal of fiscal policy : RJFP 4 (2013) 1, pp. 27-46
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 …