Some Aspects of Value Added Tax in Indian Economy

Dholakia Bakul H

IIMA Working Papers from Indian Institute of Management Ahmedabad, Research and Publication Department

Abstract: Comprehensive tax reform has always been an integral part of the overall package of economic policy reforms introduced in a large number of developing and newly industrialising economies in recent years. A crucial ingredient of the tax reform is a large scale reform of the existing system of indirect taxation through the introduction of Value Added Tax (VAT). An attempt has been made in this paper to examine the rationale for introducing VAT in Indian economy as a part of the overall process of fiscal reform and also examine some aspects of Value Added Tax such as the international experience in this regard as well as some specific issues in implementation of VAT in India.

Date: 1995-07-01
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Persistent link: https://EconPapers.repec.org/RePEc:iim:iimawp:wp01350

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