ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Will State VAT Deliver?

India has not implemented a transparent destination based consumption tax and not even a value added tax. Instead, India's state 'VAT' cascades; has roughly an income rather than a consumption base; will not implement the destination principle even if the central sales tax on interstate sales is removed; and is far from transparent. Despite its weaknesses, however, implementation of state VAT deserves support because of the strengthening of tax administration and the lowering of taxpayer compliance costs that it will bring about.

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