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Vat And Gst In India - A Note:

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TLDR
One of the most widely debated issues in indian public finances in current times is undoubtedly the proposed Goods and Services Tax (GST). Perceived as the "biggest tax overhaul since independence".
Abstract
One of the most widely debated issues in indian public finances in current times is undoubtedly the proposed Goods and Services Tax (GST). Perceived as the ‘biggest tax overhaul since independence’...

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Goods and Services Tax (GST) Implementation in India: A SAP–LAP–Twitter Analytic Perspective

TL;DR: In this paper , the authors present a general macroeconomic analysis of the extent to which the adoption of GST has improved existing tax administration and resultant general economic well-being of a democratic political economy like India in light of innovation implementation theoretical perspective.
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Dimensions of GST on Small and Moderate Business Units: A Systematic Review:

TL;DR: In this paper, the implications of indirect tax namely GST's implications on small and medium businesses are an emerging area of research in India, and relevant literature of Indian and other nations up to 2020 has been discussed.
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Analysing the impact of GST on tax revenue in India : the tax buoyancy Approach

TL;DR: In this article, the impact of GST on tax revenue in India has been analyzed using semi logarithmic ANCOVA regression model in which they introduced Value Added Tax (VAT) and GST as dummy variables.
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Do Goods and Services Tax Influence the Economic Development? An Empirical Analysis for India

TL;DR: In this article , a panel regression estimations were used on data obtained from 31 states and union territories of India from 2017 to 2021, and the outcome shows that GST has a considerable positive effect on India's economic development.
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GST reforms and intergovernmental considerations in India

TL;DR: In this paper, the replacement of the state sales taxes by the value added tax in 2005 marked a significant step forward in the reform of domestic trade taxes in India and resulted in a major simplification of the rate structure and broadening of the tax base.
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