Since 2014
National Level Goods and Services Tax (GST): Towards Cooperative Federalism
VISION: Journal of Indian Taxation
View Archive Info| Field | Value | |
| Title |
National Level Goods and Services Tax (GST): Towards Cooperative Federalism
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| Creator |
Sury, M. M.; Formerly Economic Advisor – Delhi State Finance Commission, Formerly Reader, University of Delhi, Delhi.
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| Subject |
Goods and Service Tax, Federalism, Value added tax, State taxes
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| Description |
The GST has been an initiative that has commanded broad consensus across the political spectrum. It has also been a model of cooperative federalism in practice with the Centre and states coming together as partners in embracing growth and employment-enhancing reforms. It is a reform that is long awaited and its implementation will validate expectations of important government actions and effective political will. Given the historic opportunity afforded by the GST, the aim should be to clean up an Indian tax system that has effectively become an exemptions raj with serious consequences for revenues and governance. By improving efficiency as well as revenues, GST can add substantially to growth as well as helping government finances.
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| Publisher |
Journal Press India
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| Date |
2015-05-14
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.myresearchjournals.com/index.php/VISION/article/view/5725
10.17492/vision.v2i2.10177 |
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| Source |
VISION : Journal of Indian Taxation; Vol 2, No 2 (2015)
2347-4475 |
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| Language |
eng
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| Relation |
http://www.myresearchjournals.com/index.php/VISION/article/view/5725/5250
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