India: Selected Issues
International Monetary Fund. Asia and Pacific Dept
авг 2018. · International Monetary Fund
E-knjiga
45
Stranica
reportOcene i recenzije nisu verifikovane Saznajte više
O ovoj e-knjizi
This Selected Issues paper discusses various aspects of goods and service tax (GST) on India’s tax policy. Dual rate structure with a low standard rate and an additional higher rate on select items can be progressive and preserve revenue neutrality, while streamlining exemptions would further contribute to progressivity and reduce compliance and administrative costs. Simplifying the GST is possible without imposing a significantly higher burden on the poor. There are likely significant benefits from lower costs of compliance and administration. The literature on value added tax (VAT) compliance costs shows that there is broad variation across countries; however, there is a consensus that compliance costs are regressive and administrative costs increase with complexity. While evidence on India is nascent and remains to be assessed as experience with the GST is gained, anecdotal evidence from large firms indicates sizable increases in costs, which may be even more burdensome for smaller firms. Streamlined rates would also weaken incentives to lobby for lower rates.
Ocenite ovu e-knjigu
Javite nam svoje mišljenje.
Informacije o čitanju
Pametni telefoni i tableti
Instalirajte aplikaciju Google Play knjige za Android i iPad/iPhone. Automatski se sinhronizuje sa nalogom i omogućava vam da čitate onlajn i oflajn gde god da se nalazite.
Laptopovi i računari
Možete da slušate audio-knjige kupljene na Google Play-u pomoću veb-pregledača na računaru.
E-čitači i drugi uređaji
Da biste čitali na uređajima koje koriste e-mastilo, kao što su Kobo e-čitači, treba da preuzmete fajl i prenesete ga na uređaj. Pratite detaljna uputstva iz centra za pomoć da biste preneli fajlove u podržane e-čitače.
