VALUE ADDED TAX AND ITS IMPACT ON REVENUE GENERATION IN INDIA

Rajeshwari UR

Abstract

The paper examined the impact of value added tax on revenue generation in India. The Secondary Source of data has been used. Data analysis was performed with the use of stepwise regression analysis. Findings showed that Value Added Tax has statistically significant effect on revenue generation in India. The study recommends that if GST is introduced, the revenue base of the country will definitely increase.

Keywords

Taxation, Value Added Tax, Tax Revenue, State Taxes, India

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