ISSN (Online) - 2349-8846
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Effective Tax Rates for Indian Companies Post-liberalisation

This article studies the effective tax rate for Indian companies from 1990 to 2010, covering the period just before liberalisation of the economy and tax reforms in 1991 and later. It examines the effect of a declining corporate tax rate on the gap between book profit and taxable profit. A narrowing gap between statutory tax rates and effective tax rates after liberalisation indicates increased voluntary compliance.



 

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Updated On : 28th Jul, 2017

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