An Analysis of the Impact of GST on States’ Indirect Tax Revenue and on Economic Formalization with Special Focus on West Bengal-Reference-Cited by-同舟云学术

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An Analysis of the Impact of GST on States’ Indirect Tax Revenue and on Economic Formalization with Special Focus on West Bengal

Published:2023 Issue: Volume: Page:21-46
ISSN:2198-0012
Container-title:India Studies in Business and Economics
language:
Short-container-title:

Author:

Dwivedi Hari Krishna,Chakraborty Achin,Sinha Sudip Kumar

Publisher

Springer Nature Singapore

Link

https://link.springer.com/content/pdf/10.1007/978-981-99-4063-9_2

Reference20 articles.

1. Anitha Kumary, L., & Mathew, S. (2019). Revenue performance of Value Added Tax (VAT) and Goods and Services Tax (GST): An Interstate Comparison with Special Reference to Kerala. mimeo.

2. Das, K. (2018) Decoded: Why India’s GST has multiple tax slabs? ET Now, https://www.timesnownews.com/business-economy/economy/article/decoded-why-india-s-gst-has-multiple-tax-slabs/247658

3. Dey, S. K. (2021). Impact of goods and services tax on indirect tax revenue of India: With special reference to Odisha state. Universal Journal of Accounting and Finance, 9(3), 431–441.

4. Dwivedi, H. K., & Sinha, S. K. (2016). Trends in collection of value added tax in West Bengal: A commentary. South Asian Journal of Macroeconomics and Public Finance, 5(2), 238–248.

5. Ghosh, S. (2020). Small businesses, big reform. Capitalism and COVID-19, 55(18), 32.

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