Munich Personal RePEc Archive

Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India

Mukherjee, Sacchidananda and Rao, R. Kavita (2017): Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India.

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Abstract

Unincorporated enterprises often bypass formal regulations in general and taxation in particular. Bringing unincorporated enterprises under taxation system is a challenge often faced by tax administrators and it is in this regard the present study explores the factors which influence decision of unincorporated enterprises to get registered with State Value Added Tax (VAT)/ sales tax authority. This analysis is limited to the decision regarding registration. It is not necessary that enterprises which are registered will pay taxes and/or file return- however; the process of registration does provide some information to the tax department for follow up. The study throws up some interesting results for policy makers and tax administrators.

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