Administration of GST: Can we Continue with Present Structures?

Rao, R. Kavita and Mukherjee, Sacchidananda (2010): Administration of GST: Can we Continue with Present Structures?

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: Tax administration, Goods and Services Tax (GST), Semi-Autonomous Revenue Agency (SARA), Coordinated Tax Administration, India.
• Subjects: H - Public Economics > H1 - Structure and Scope of Government; H - Public Economics > H2 - Taxation, Subsidies, and Revenue; H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations

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