IJSDR
IJSDR
INTERNATIONAL JOURNAL OF SCIENTIFIC DEVELOPMENT AND RESEARCH
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2455-2631 | Impact factor: 8.15 | ESTD Year: 2016
open access , Peer-reviewed, and Refereed Journals, Impact factor 8.15

Issue: March 2024

Volume 9 | Issue 3

Impact factor: 8.15

Click Here For more Info

Imp Links for Author
Imp Links for Reviewer
Research Area
Subscribe IJSDR
Visitor Counter

Copyright Infringement Claims
Indexing Partner
Published Paper Details
Paper Title: Goods and Service Tax: Impact on Traders
Authors Name: H.R. Manjunatha , Girish H.T
Unique Id: IJSDR1811026
Published In: Volume 3 Issue 11, November-2018
Abstract: The present study explores the Impact of Goods and Service Taxes on Traders. Tax policies play a vital role in the economy through their impact on both efficiencies, equity. An advanced tax system should keep in view issues of income distribution Endeavour to generate tax revenues for the government expenditure on public services and infrastructure development. Cascading tax revenues have differential impacts on firms in the economy with the relatively high burden on those not getting full offsets. The Goods and Service Tax replace the state Value added tax, service tax and Central Excise, and other indirect taxes will be a single, broad-based, comprehensive tax levied on goods and services. GST is based on an end user taxation system, where tax is levied on final consumption. It is expected to reduce compliance costs, broaden the tax base, foster a common market across the country and promote exports. The GST demands a well-designed and robust Income Tax system for realising its potential in reforming the indirect tax system in India. The income tax system of GST would be a unique system. Which will integrate the central and state tax administration, one country and one tax system which makes a drastic change in the country and even on the Traders people. It removes several roadblocks like cascading, double taxation and complexity.
Keywords: Goods and service Tax, Information Technology, country, Traders.
Cite Article: "Goods and Service Tax: Impact on Traders", International Journal of Science & Engineering Development Research (www.ijsdr.org), ISSN:2455-2631, Vol.3, Issue 11, page no.154 - 162, November-2018, Available :http://www.ijsdr.org/papers/IJSDR1811026.pdf
Downloads: 000336256
Publication Details: Published Paper ID: IJSDR1811026
Registration ID:180789
Published In: Volume 3 Issue 11, November-2018
DOI (Digital Object Identifier):
Page No: 154 - 162
Publisher: IJSDR | www.ijsdr.org
ISSN Number: 2455-2631

Click Here to Download This Article

Article Preview

Click here for Article Preview







Major Indexing from www.ijsdr.org
Google Scholar ResearcherID Thomson Reuters Mendeley : reference manager Academia.edu
arXiv.org : cornell university library Research Gate CiteSeerX DOAJ : Directory of Open Access Journals
DRJI Index Copernicus International Scribd DocStoc

Track Paper
Important Links
Conference Proposal
ISSN
DOI (A digital object identifier)


Providing A digital object identifier by DOI
How to GET DOI and Hard Copy Related
Open Access License Policy
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Creative Commons License
This material is Open Knowledge
This material is Open Data
This material is Open Content
Social Media
IJSDR

Indexing Partner