Since 2014
GST and the Paradigm Shift: A Peripheral View
VISION: Journal of Indian Taxation
View Archive Info| Field | Value | |
| Title |
GST and the Paradigm Shift: A Peripheral View
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| Creator |
Mohanty, Priyakrushna
Chandran, Anu |
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| Subject |
Goods and Service Tax; GDP; Indirect taxes; Economic Growth.
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| Description |
The Goods and Services Tax (GST) has been touted as the single biggest tax reform in the Republic of India. The GST Act proposes to replace all the indirect taxes with a single GST. The profound positive impact of the Act has been reflected in many works in literature. However, the Act has also been criticised for its complex and retrospective nature. The current academic papers on GST are mainly focused on the brighter side of it and very few of them have provided an all-encompassing picture of the Act. In this backdrop, the present article attempts to highlight the benefits and concerns related to this Act by taking cues mainly from the write-ups published in the newspapers as well as academic works.
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| Publisher |
Journal Press India
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| Date |
2017-01-31
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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/9993
10.17492/vision.v4i01.9993 |
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| Source |
VISION : Journal of Indian Taxation; Vol 4, No 01 (2017)
2347-4475 |
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| Language |
eng
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| Relation |
http://www.myresearchjournals.com/index.php/VISION/article/view/9993/9395
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