Impact of GST on Consumers

Authors

  • Abhijit Khasnobis Abhijit Khasnobis & Associates, Kolkata
  • Tamal Taru Roy Naba Ballygunge Maha Vidyalaya, Kolkata

DOI:

https://doi.org/10.33516/maj.v52i9.44-56p

Abstract

No Abstract.

Downloads

Download data is not yet available.

Downloads

Published

2017-09-01

How to Cite

Khasnobis, A., & Roy, T. T. (2017). Impact of GST on Consumers. The Management Accountant Journal, 52(9), 44–56. https://doi.org/10.33516/maj.v52i9.44-56p

Issue

Volume 52, Issue 9, September 2017

Section

GST
Crossref
Scopus
Google Scholar
Europe PMC

References

Khurana, Akanksha and Sharma, Aastha. “Goods and Services Tax in India – A Positive Reform for Indirect Tax System,†International Journal of Advanced Research, 2016.

Roy, TamalTaru,“Tax Harmonization and GST – A comparative study on existing Tax System,†2016.

Mukherjee, Sacchidananda,“Present State of Goods and Services Tax (GST) Reform in India,†National Institute of Public Finance and Policy, New Delhi, 2015.

Mukherjee, Sacchidananda and Rao, R.Kavita, “Exploring policy options to include petroleum, natural gas and electricity under the Goods and Services Tax regime in India,†National Institute of Public Finance and Policy, New Delhi, 2015.

Rao, R.Kavita and Chakraborty, Pinaki, “Revenue Implications of GST and Estimation of Revenue Neutral Rate : A State wise Analysis,†National Institute of Public Finance and Policy, New Delhi, 2013.

Keen, Michael. “The Anatomy of the VATâ€, International Monetary Fund , WP/13/111, 2013.

Keen, Michael. “Targeting, Cascading, and Indirect Tax Designâ€, International Monetary Fund , WP/13/57, 2013.

Palil, Mahd Rizal and Ibrahim, MohdAdha, “The Impacts of Goods and Services Tax (GST) on Middle Income Earners in Malaysia,†World Review of Business Research, 2011.

Poddar, Satya, and Ehtisham Ahmed, 2009, “GST Reforms and Intergovernmental Considerations in India,†Government of India, Ministry of Finance, Department of Economic Affairs, Working Paper 1/2009.

National Council for Applied Economic Research, “Moving to Goods and Services Tax in India: Impact on India’s Growth and International Trade,†2009.

Rao, R. Kavita, “Goods and Services Tax for India,†, WP 2008-57, National Institute of Public Finance and Policy, New Delhi, 2008.

Bagchi, A, “Reform of Domestic Trade Taxes in India: Issues and Options, National Institute of Public Finance and Policy, New Delhi, 1994.

Srivastava,D.K, “On the Manu-Kautilya Norms of Taxation : An Interpretation using Laffer curve Analyticsâ€, National Institute of Public Finance and Policy, New Delhi, 1999.

Rao, Govinda. M and Rao, R. Kavita, “Trends and Issues in Tax Policy and Reforms in Indiaâ€, National Institute of Public Finance and Policy, New Delhi, 2005.

Wessel, Margit Van, “How an Indian Middle Class Dissociates from Middle-class lifeâ€, Cultural Dynamics, 2004.

Shukla Paurav, “Conspicuous Consumption among middle age consumers: psychological n brand antecedent, Emerald, 2008.

Teck-Yong et al, “Psychological and Cultural insights into Consumption of luxury Western brands in India, Journal of Customer Behaviour, 2010.

Mitra, S.†The Indian Tax System and its Reforms, ASCI Journal of Management, 2011.

Banerjee, Debjani and Shivani Shraddha, “ Analysis of Linear Review of consumption patternâ€, International Journal of Enterprise Computing and Business, 2011.

Choo Jung Ho et al. “Luxury Customer Valueâ€, Emerald, 2012.

Junaid A .Bin et al,†Indian Cosmecuetical Market: A study of Consumer Preferences and Consumption Patternsâ€, Clinical & Experimental Dermatology Research, 2014.

Iyer, Chandra, H.â€Indirect Taxes in Ancient India – A Conceptual Reviewâ€, Episteme, 2016.

Kour , Milandeep et al.†A Study on Impact of GST after its Implementationâ€, International Journal of Innovative Studies in Sociology and Humanities, 2016.

Jasmine V.M, “Gst & Evolution of Tax System in Indiaâ€, International Journal of Management & Social Science, 2017.

Shodhganga, “Evolution of Tax System in Indiaâ€, 2017.