'GST'- A Regressive or Progressive Tax?

Authors

  • Vandna Sharma Post Graduate Govt. College, Chandigarh

DOI:

https://doi.org/10.33516/maj.v51i10.55-59p

Abstract

No Abstract.

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Published

2016-10-01

How to Cite

Sharma, V. (2016). ’GST’- A Regressive or Progressive Tax?. The Management Accountant Journal, 51(10), 55–59. https://doi.org/10.33516/maj.v51i10.55-59p

Issue

Volume 51, Issue 10, October 2016

Section

GST
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References

Canons of Taxation from book by Adam Smith titled, “The wealth of Nationâ€

Ist Discussion paper released by EC of State Finance Ministers on 10 Nov., 2009

Task Force Report on GST released in Dec 2009

GST Reforms and Petroleum Sector presentation before EC of State Finance Ministers

Report on Revenue Neutral Rate (RNR) by Sh. Arvind Subramanian, Chief Economic Advisor GOI released on 04th Dec, 2015.

Model GST Draft Act 2016 and Business Process Reports

‘Big Shock to Power in GST’ – an Article by CMA Anil Sharma in SLT- Vol-38: Part2.