GST and Ease of Doing Business in India: Bottlenecks and Scope for Further Improvement

Authors

  • Pramod Kumar Pandey Associate Professor. Presidency University, Bengaluru
  • Renisha Rana Research Scholar, Jesus and Mary College, University of Delhi, New Delhi

DOI:

https://doi.org/10.33516/maj.v56i7.45-47p

Keywords:

No Keywords.

Abstract

GST, one of the leading structured reforms in the indirect tax domain, has helped India improve its ranking in ease of doing business significantly. Though India improved its rank in ease of doing business for the last two years, the push is attributed to indicators other than GST. This paper analyses India’s segment-wise position in paying taxes domain, comparing it with global benchmarks. It explores the teething problems in GST where improvement may bring counterproductive effect to strengthen the DB rank further.

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Published

2021-07-31

How to Cite

Pandey, P. K., & Rana, R. (2021). GST and Ease of Doing Business in India: Bottlenecks and Scope for Further Improvement. The Management Accountant Journal, 56(7), 45–47. https://doi.org/10.33516/maj.v56i7.45-47p

Issue

Section

Cover Story

References

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