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http://hdl.handle.net/11718/8800| Title: | Performance evaluation of sales tax administration: A case study of Gujarat |
| Authors: | Misra, P. N. Jayaraman, T. K. |
| Issue Date: | 20-Sep-1981 |
| Citation: | Vikalpa, April 1981, 6,2 , pp. 87-92 |
| Abstract: | In most Indian states. sales tax 1s the largest source of finance. Yet. no major attempt has been made towards 1 quantitative assessment of performance of tax administration nor to realize its full potential. For this, one must study the factors involved and decide on those which play a comparatively more important role in tax administration irrespective of the kind of tax structure in vogue or the variations in methods and styles in different states. This paper studies the problem in detail with regard to Gujarat though the approach could be equally well applied to any other state or region. |
| URI: | http://hdl.handle.net/11718/8800 |
| Appears in Collections: | Journal Articles |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Performanceevaluationofsalestaxadministration.pdf Restricted Access | 517.22 kB | Adobe PDF | View/Open Request a copy |
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