Indirect Tax Reform in India: 1947 to GST and Beyond 
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 Indirect taxes have played an increasingly important role in the Indian economy. Indirect tax was first introduced in India in 1944 in the form of excise duty on Indian products as a measure of protection for goods imported from the UK. In the course of time, it became a well-established tax to shore up government finances. The need for reform in indirect taxes was felt soon after Independence, and several committees were appointed for this purpose. From there, the process of reforms of indirect taxes in India went through ups and downs till the introduction of the Goods and Services Tax (GST) in 2017. Indirect Tax Reform in India: 1947 to GST and Beyond maps these developments in detail and analyses the political economy behind it. It also deals with the current problems, the conceptual infirmities and the reforms needed urgently to restrict the disruption it has caused in the economy so far. This book outlines the impact of the past measures and the present changes, and suggests the future course of action for a better future. 
 
 
 
 



        

            
            

                
Publisher
                
SAGE Publications Pvt. Ltd; 1st edition (March 3, 2020)
            
            
            

                
Dimensions
                
5.5 x 0.88 x 8.5 inches
            
            
            

                
Language
                
English
            
            
            

                
Item Weight
                
1.21 pounds
            
            
            

                
Hardcover
                
312 pages
            
            
            

                
ISBN-10
                
9353289718
            
            
            

                
ISBN-13
                
978-9353289713
            
            
        
         




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