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Reforms in Sales tax structure a study with special reference to VAT in Kerala

Shodhganga@INFLIBNET

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Title Reforms in Sales tax structure a study with special reference to VAT in Kerala
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Contributor Vasanthagopal, R
 
Subject Declared goods
Direct tax
Empowered committee
General benefit theory
General welfare theory
GST
Indirect tax
Input tax credit
Cascading
Consumer
 
Description Reforms in Sales Tax Structure- A Study with Special Reference to
newlineVAT in Kerala has been undertaken to assess the reforms in Sales Tax structure and the perception of manufacturers/traders, consumers and government officials on VAT , working of VAT Machinery and to assess the impact of VAT on the State revenue in Kerala. The study covers a period from 2001-02 to 2008-09. Both the primary and secondary data were used for the study. The primary data were collected from manufacturers/traders, consumers and VAT officials, based on a structured interview schedule. The secondary data were collected from books, periodicals, committee reports, official records, government publications and the Internet. The data collected were classified and analysed suitably, keeping in view the objectives of the study. On the basis of the findings of the study, it is deduced that the majority of the manufacturers/traders, consumers and VAT officials are aware of the VAT system. Unlike VAT officials, most of the manufacturers/traders say that the VAT system favours the government. At the same time they say that VAT is more beneficial than KGST. VAT officials say that the VAT system favours dealers and there are no shortcomings in the system. Again, most of the manufacturers/traders, consumers and VAT officials opined that the government should not go back to KGST. In the meantime, most of the consumers are of the view that introduction of VAT has not resulted in any decrease in the price of goods. But, the introduction of VAT has shown a significant improvement on the state revenue in Kerala. Moreover, the disputes under the VAT are only minimal compared to disputes under KGST.
Bibliography p.195-198,Appendix p.184-194
 
Date 2013-11-26T09:16:06Z
2013-11-26T09:16:06Z
2013-11-26
n.d.
2010
n.d.
 
Type Ph.D.
 
Identifier http://hdl.handle.net/10603/13256
 
Language English
 
Relation -
 
Rights university
 
Format viii, 199p.
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None
 
Coverage Commerce
 
Publisher Kottayam
Mahatma Gandhi University
Department of Commerce and Research Centre
 
Source INFLIBNET