An Analytical Review of the Implementation of Goods and Services Tax in Uttar Pradesh
Fiscal Transformation and Economic Reordering
Bibliographic Data
| ID | 22196206 |
|---|---|
| Authors | D K Singh (0000-0003-3701-7749, Dr. Ram Manohar Lohia Avadh University), Binod Pratap Singh (Dr. Ram Manohar Lohia Avadh University) |
| Year | 2024 |
| Volume | 5 |
| Issue | 1 |
| Publication date | 2024-01-31 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | ShodhKosh: Journal of Visual and Performing Arts (JOURNAL) |
| Journal identifiers | ISSN: 2582-7472 • E-ISSN: 2582-7472 |
| Publisher | Granthaalayah Publications and Printers (PUBLISHER • IN) |
| DOI | 10.29121/shodhkosh.v5.i1.2024.6259 |
| OpenAlex | W4413618622 |
| Language | EN |
| References cited | 2 |
Prior to the introduction of the Goods and Services Tax (GST) in 2017, India had a complex and inefficient system of indirect taxation. States such as Uttar Pradesh depended on a pile of levies, including VAT, CST, entry tax, octroi, and entertainment tax. Each had its own rates, exemptions, and enforcement mechanisms. That translated into having to pay more than one tax on a good and wade through a bureaucratic maze made national in scope. Octroi and entry taxes resulted in long waits for the transporters on UP's highways, causing a loss of money and increasing the cost of doing business. Larger ones are fully informal to be taxed and not to be taxed, encouraging direct formalization. Small businesses in rural areas are either in full informality to opt not to be taxed or directly encourage formality
Business · Economics · Economy · Goods and services · Public economics · Socioeconomics · Uttar pradesh · Computer Science · Fiscal Policy and Economic Growth
| Citation velocity | historical |
|---|---|
| Highly cited | No |