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Administration of GST: Can we Continue with Present Structures?

Author

Listed:
  • Rao, R. Kavita
  • Mukherjee, Sacchidananda

Abstract

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.

Suggested Citation

  • Rao, R. Kavita & Mukherjee, Sacchidananda, 2010. "Administration of GST: Can we Continue with Present Structures?," MPRA Paper 76446, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:76446
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    File URL: https://mpra.ub.uni-muenchen.de/76446/1/MPRA_paper_76446.pdf
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    References listed on IDEAS

    as
    1. Christian von Haldenwang & Armin von Schiller & Melody Garcia, 2014. "Tax Collection in Developing Countries - New Evidence on Semi-Autonomous Revenue Agencies (SARAs)," Journal of Development Studies, Taylor & Francis Journals, vol. 50(4), pages 541-555, April.
    2. Denison, Dwight & Facer, Rex L. II, 2005. "Interstate Tax Coordination: Lessons From the International Fuel Tax Agreement," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(3), pages 591-603, September.
    3. Ligthart, Jenny E., 2007. "Information sharing for consumption tax purposes: An empirical analysis," Information Economics and Policy, Elsevier, vol. 19(1), pages 24-42, March.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Sacchidananda Mukherjee, 2015. "Present State of Goods and Services Tax (GST) Reform in India," Working Papers id:7532, eSocialSciences.

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    More about this item

    Keywords

    Tax administration; Goods and Services Tax (GST); Semi-Autonomous Revenue Agency (SARA); Coordinated Tax Administration; India.;
    All these keywords.

    JEL classification:

    • H1 - Public Economics - - Structure and Scope of Government
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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