Navigating GST revenue efficiency challenges: a solution to dilemma of policy makers for enhancing revenue efficiency

Purpose This study aims to investigate the determinants of GSTefficiency of the Indian states to assist the policymakers, government and GST council to devise their policies and strategies to boost the GSTefficiency of the Indian states. Design/methodology/approach The analysis has used the panel da...

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Veröffentlicht in:	Journal of Indian business research 2024-11, Vol.16 (4), p.393-409
Hauptverfasser:	Garg, Shubham, Mittal, Sangeeta, Garg, Aman
Format:	Artikel
Sprache:	eng
Schlagworte:	Decentralization Economic development Economic policy Efficiency Expenditures Financial aid Fiscal policy GDP Gross Domestic Product GST Inflation rates International standards Macroeconomics Panel data Policy making Public finance Reforms Reliance Revenue management Sales taxes State government Tax collections Tax reform Tax revenues Taxation VAT
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