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DC Field | Value | Language |
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dc.contributor.author | Paliwal, Udai Lal | - |
dc.contributor.author | Saxena, Nitin Kishore | - |
dc.contributor.author | Pandey, Ashutosh | - |
dc.date.accessioned | 2020-04-17T06:37:15Z | - |
dc.date.available | 2020-04-17T06:37:15Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | Paliwal, U. L., Saxena, N. K., & Pandey, A. (2020). Analyzing the impact of GST on tax revenue in India : the tax buoyancy approach. International Journal of Economics and Business Administration, 8(1), 254-262. | en_GB |
dc.identifier.issn | 22414754 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/54360 | - |
dc.description.abstract | Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach: We conducted our study using semi logarithmic ANCOVA regression model in which we introduced VAT and GST as dummy variables. Findings: Our study finds that after the introduction of GST India’s tax revenue has become less responsive to the changes in GDP. It indicates that post introduction of GST there is some reduction in the tax burden on the consumers and corporates which supports the government’s justification behind the introduction of GST. Practical Implications: The study is expected to help the government in deciding the future course of action towards effective policy making for revenue generation. Originality/Value: Since none of the existing studies analyses the impact of GST on tax revenue our study is unique and fulfils the gap in the existing literature. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Eleftherios Thalassinos | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Taxation -- India | en_GB |
dc.subject | Corporations -- Finance | en_GB |
dc.subject | Finance, Public -- India | en_GB |
dc.subject | Revenue -- India | en_GB |
dc.subject | Income tax -- India | en_GB |
dc.subject | Tax administration and procedure -- India | en_GB |
dc.subject | Tax collection -- India | en_GB |
dc.subject | Property tax -- India | en_GB |
dc.title | Analyzing the impact of GST on tax revenue in India : the tax buoyancy approach | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | International Journal of Economics and Business Administration | en_GB |
Appears in Collections: | IJEBA, Volume 8, Issue 1 |
Files in This Item:
File | Description | Size | Format | |
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Analyzing the Impact of GST on Tax Revenue in India_ The Tax Buoyancy Approach.pdf | 303.67 kB | Adobe PDF | View/Open |
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