While the revenue significance of indirect taxes, particularly sales tax for the States in India is undisputed, there is a need for rationalization and harmonization of these taxes. This paper looks at the evolution of sales taxes from the origin-based Central Sales Tax (CST) to Value Added Tax...

GST is one indirect tax for whole nation, making India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. The study is useful to judge the impacts of the new taxation in the region, suggesting way out to succeed the...

This research tests the consequences of Nigeria's indirect taxes on consumption. There are two reasons why the government imposes taxes on goods and services in Nigeria. The primary purpose is to produce income for the smooth running of the administration. Another silent reason is to discourage...

Cover -- Content -- List of Illustrations -- List of Abbreviations -- Preface -- Acknowledgements -- Chapter One Another Freedom at Midnight -- Chapter Two At the End of a Long Journey -- Chapter Three Insights from the Travails of Other Pioneers -- Chapter Four Overcoming Hurdles and Challenges...

Another freedom at midnight -- At the end of a long journey -- Insights from the travails of other pioneers -- Overcoming hurdles and challenges -- Good bye to tax terrorism -- Voice of the people -- Index -- About the author