DO SALES TAX , VAT AND GST DIRCTLY AFFECTS TO BUSINESS PROFITABILITY - AN ANALYTICAL APPROACH OF INDIRECT TAXES
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Author(s):
ASHALATHA G . DR. M.S. NIGAM
Vol - 4, Issue- 2 ,
Page(s) : 104 - 108
(2013 )
DOI : https://doi.org/10.32804/BBSSES
Abstract
At present in india Indirect taxes over the past two decades and is on the verge of another major reform initiative which will bring this process to a culmination. As a Progressive and welfare oriented Country India should balance the requirements of direct and indirect taxes in a fair manner. Therefore too much dependence on direct taxes will be repressive but at the same time passing a heavy burden to the general public by way of indirect taxes and will constitute hardships to the common citizen.
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