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Evolution of Goods and Services Tax in India最新文献

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Decades of Indirect Tax Reforms in India: A Journey towards Goods and Services Tax (GST) 印度间接税改革的几十年:商品和服务税之旅
Pub Date : 2019-05-31 DOI: 10.1017/9781108564120.002
S. Mukherjee, R. Rao
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引用次数: 3
Goods and Services Tax: The Thirteenth Finance Commission and the Way Forward 商品和服务税:第十三届财政委员会和未来的道路
Pub Date : 2019-05-31 DOI: 10.1017/9781108564120.004
R. Rao
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引用次数: 0
New Assumptions, New Estimates: Scrutinising a New Report on Revenue Neutral Rate 新的假设,新的估计:审视收入中性率的新报告
Pub Date : 2019-05-31 DOI: 10.1017/9781108564120.007
R. Rao
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引用次数: 2
Exploring Policy Options to Include Petroleum, Natural Gas and Electricity under the Goods and Services Tax (GST) Regime in India 探索将石油、天然气和电力纳入印度商品及服务税(GST)制度的政策选择
Pub Date : 2019-05-31 DOI: 10.1017/9781108564120.008
S. Mukherjee, R. Rao
The study analyses the impact of keeping crude petroleum, natural gas, motor spirit (gasoline/ petrol), high speed diesel (diesel), aviation turbine fuel (ATF) and electricity out of the Value Added Tax (VAT) scheme. Specifically, the study finds that keeping these items out of the input tax credit mechanism (either partially or fully) would result in cascading. Through an input-output framework, this study proposes some alternatives to the proposed design of GST and assesses the implications for cascading and prices. It captures the degree of cascading across 48 sectors under different scenarios and explores alternative policy options to phase out under-recoveries of oil market companies on account of sales of diesel and petrol under the administered pricing mechanism.
该研究分析了将原油、天然气、汽油、高速柴油、航空涡轮燃料和电力排除在增值税(VAT)计划之外的影响。具体来说,研究发现,将这些项目(部分或全部)排除在进项税抵免机制之外将导致级联。通过投入产出框架,本研究提出了消费税设计的一些替代方案,并评估了对级联和价格的影响。该报告捕捉了48个行业在不同情景下的连锁反应程度,并探讨了其他政策选择,以逐步淘汰石油市场公司在受管制的定价机制下销售柴油和汽油而导致的回收不足。
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引用次数: 3
Goods and Services Tax: Performance and Progress 商品和服务税:绩效和进展
Pub Date : 2019-05-31 DOI: 10.1017/9781108564120.010
R. Rao
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引用次数: 2
Estimation of Revenue Neutral Rates for Goods and Services Tax in India 印度商品和服务税收入中性税率的估计
Pub Date : 2019-05-31 DOI: 10.1017/9781108564120.006
R. Rao
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引用次数: 0
Conclusion: Impact of GST and What Might Happen 结论:消费税的影响和可能发生的事情
Pub Date : 2019-05-01 DOI: 10.1017/9781108564120.011
R. Rao, S. Mukherjee
The goods and services tax (GST) has been presented as the major tax reform for the Indian economy. It is therefore of importance to examine the impact it has had on the economy, as well as on the citizens of the economy. There are three broad categories of evidence to look at: The economy Tax administration/compliance Revenues of various governments The impact on revenues of various governments has been examined at some length in Chapter 9. Hence this chapter will look into some of the remaining aspects and present some concluding observations. Impact of GST on Economic Growth and Inflation One of the long-term objectives of introducing GST is that it will reduce the extent of hidden and embedded taxes in the system and thereby create opportunities for investment in order to capitalise on the altered tax regime. The change to GST as a predominant indirect tax was expected to increase gross domestic product (GDP) and reduce inflation. International experience shows that GDP growth falls after introduction of GST but it recovers after two—three quarters and, conversely, inflation rises in the initial quarters before it declines (The Treasury, Australian Government 2003). While it is barely four quarters since the introduction of GST in India and hence the evidence of the reversal of the initial trends might not be visible yet, it would be interesting to identify the trends so far. Impact on Overall Growth Year-to-year growth rate of gross value added (GVA) at basic prices (2011–12 series, at constant prices) shows that growth rate was falling since Q4 of 2015–16 and it was 5.6 per cent at Q1 of 2017–18. The introduction of GST on 1 July 2017 lifts the growth rate of GVA as evident in Figure C.1. However, the average growth rate during 2017–18 (6.4 per cent) is lower than that achieved in 2015–16 (8.1 per cent) and 2016–17 (7.1 per cent). In drawing conclusions about the impact of GST on GVA from these numbers, it should be borne in mind that seven months prior to the introduction of GST, the economy received a shock in the form of withdrawal of high denomination notes.
商品和服务税(GST)已被提出为印度经济的主要税制改革。因此,研究它对经济的影响以及对经济公民的影响是很重要的。有三大类证据可供参考:经济税收管理/合规各国政府的收入对各国政府收入的影响已在第9章中进行了较长时间的研究。因此,本章将探讨其余的一些方面,并提出一些结论性意见。商品及服务税对经济增长和通货膨胀的影响引入商品及服务税的长期目标之一是,它将减少系统中隐藏和嵌入税收的程度,从而创造投资机会,以便利用改变后的税收制度。商品及服务税作为主要间接税的变化预计将增加国内生产总值(GDP)并减少通货膨胀。国际经验表明,引入商品及服务税后,GDP增长下降,但在两三个季度后恢复,相反,通货膨胀在下降之前的最初几个季度上升(财政部,澳大利亚政府2003年)。虽然印度引入商品及服务税还不到四个季度,因此最初趋势逆转的证据可能还不明显,但到目前为止确定趋势将是有趣的。对总体增长的影响按基本价格计算的总增加值(GVA)的年增长率(2011-12系列,按不变价格计算)显示,自2015-16年第四季度以来,增长率一直在下降,2017-18年第一季度为5.6%。2017年7月1日推出的商品及服务税提高了GVA的增长率,如图C.1所示。然而,2017-18年的平均增长率(6.4%)低于2015-16年(8.1%)和2016-17年(7.1%)。在根据这些数字得出商品及服务税对GVA的影响的结论时,应该记住,在实行商品及服务税之前的七个月,经济受到了大面额纸币被撤销的冲击。
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引用次数: 2
Administration of GST: Can We Continue with Present Structures? 商品及服务税的管理:我们可以继续现有的结构吗?
Pub Date : 2010-03-01 DOI: 10.1017/9781108564120.009
K. Rao, S. Mukherjee
With some progress in the design of Goods and Services Tax (GST), there is an emerging need to explore the options for administering the new tax regime. This paper explores various options for GST administration.
随着商品及服务税(GST)的设计取得一些进展,有必要探索管理新税制的选择。本文探讨了商品及服务税管理的各种选择。
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引用次数: 1
Towards GST: Choices and Trade-offs 走向GST:选择与权衡
Pub Date : 1900-01-01 DOI: 10.1017/9781108564120.003
A. Bagchi
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引用次数: 6
期刊
Evolution of Goods and Services Tax in India
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