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Purohit, Vishnu Kanta
- Goods and Services Tax and State Revenue: Case Study of Uttar Pradesh
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Authors
Affiliations
1 Public Economics and Policy Research, 13 Pocket B, Near Sani Tempal, Phase 4, Ashok Vihar, New Delhi 110052, IN
2 Indraprastha College for Women, University of Delhi, Delhi, IN
1 Public Economics and Policy Research, 13 Pocket B, Near Sani Tempal, Phase 4, Ashok Vihar, New Delhi 110052, IN
2 Indraprastha College for Women, University of Delhi, Delhi, IN
Source
Artha Vijnana: Journal of The Gokhale Institute of Politics and Economics, Vol 55, No 4 (2013), Pagination: 353-365Abstract
One of the problems in the introduction of GST relates to loss of revenue to the States, given the base and the rates of the tax. In the context of two different structures suggested by the Empowered Committee of State Finance Ministers and the Central Government, this paper is an exercise in different methodologies for estimating probable loss of revenue to the States. Three different approaches, viz., revenue approach, turnover approach and consumption approach, are adopted with finer details to estimate the revenue from GST. The projected revenue is presented for Uttar Pradesh for the period of award of the Thirteenth Finance Commission, i.e., 2010-2011 to 2014- 2015.- Profitability in Corporate Sector
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