Indirect taxes: Proclaimed reform not carried out

被引：0

作者：

Mukhopadhyay, S

机构：

来源：

ECONOMIC AND POLITICAL WEEKLY | 2000年 / 35卷 / 11期

关键词：

D O I：

暂无

中图分类号：

TU98 [区域规划、城乡规划];

学科分类号：

0814 ; 082803 ; 0833 ;

摘要：

The claim of a major step forward in bringing in a single rate of VAT and simplification of classification and valuation cannot be substantiated. Actually some fresh rigidities and distortions have come in. So the proclaimed reform is more nominal than real.

引用

页码：864 / 866

页数：3