Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India

Sacchidananda Mukherjee and R. Kavita Rao

MPRA Paper from University Library of Munich, Germany

Abstract: Unincorporated enterprises often bypass formal regulations in general and taxation in particular. Bringing unincorporated enterprises under taxation system is a challenge often faced by tax administrators and it is in this regard the present study explores the factors which influence decision of unincorporated enterprises to get registered with State Value Added Tax (VAT)/ sales tax authority. This analysis is limited to the decision regarding registration. It is not necessary that enterprises which are registered will pay taxes and/or file return- however; the process of registration does provide some information to the tax department for follow up. The study throws up some interesting results for policy makers and tax administrators.

Keywords: Tax Registration; Unincorporated Enterprises; Informality; Value Added Tax (VAT); Partnership Firms; Proprietary Enterprises; Probit Model; India. (search for similar items in EconPapers)
JEL-codes: H25 H26 H32 L53 (search for similar items in EconPapers)
Date: 2017-09-08
New Economics Papers: this item is included in nep-acc, nep-iue and nep-pub
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