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