Performance evaluation of sales tax administration: A case study of Gujarat

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DC Field	Value	Language
dc.contributor.author	Misra, P. N.
dc.contributor.author	Jayaraman, T. K.
dc.date.accessioned	2010-09-20T04:45:36Z
dc.date.available	2010-09-20T04:45:36Z
dc.date.copyright	1981-04
dc.date.issued	1981-09-20T04:45:36Z
dc.identifier.citation	Vikalpa, April 1981, 6,2 , pp. 87-92	en
dc.identifier.uri	http://hdl.handle.net/11718/8800
dc.description.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.
dc.language.iso	en	en
dc.title	Performance evaluation of sales tax administration: A case study of Gujarat	en
dc.type	Article	en
Appears in Collections:	Journal Articles

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