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dc.contributor.authorMisra, P. N.
dc.contributor.authorJayaraman, T. K.
dc.date.accessioned2010-09-20T04:45:36Z
dc.date.available2010-09-20T04:45:36Z
dc.date.copyright1981-04
dc.date.issued1981-09-20T04:45:36Z
dc.identifier.citationVikalpa, April 1981, 6,2 , pp. 87-92en
dc.identifier.urihttp://hdl.handle.net/11718/8800
dc.description.abstractIn 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.isoenen
dc.titlePerformance evaluation of sales tax administration: A case study of Gujaraten
dc.typeArticleen


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