Based on recommendations made by Chelliah Committee on Tax Reforms, Service Tax was introduced for the first time in the year 1994. It is a Union levy, with a s
Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.
Behavioral finance challenges the traditional assumption that individuals are rational by focusing on the cognitive and emotional aspects of finance, which draw
National level goods and services tax (GST) is India's most ambitious indirect tax reform. Its objective is to levy a single uniform tax across India on goods a
The existing tax system in India yields a low tax-GDP ratio as a major proportion of the population is dependent on agriculture which is practically untaxed. Si
