International Research Journal of Commerce , Arts and Science
( Online- ISSN 2319 - 9202 ) New DOI : 10.32804/CASIRJ
**Need Help in Content editing, Data Analysis.
Adv For Editing Content
“DO SALES TAX , VAT AND GST DIRECTLY AFFECTS TO BUSINESS PROFITABILITY – AN ANALYTICAL APPROACH OF INDIRECT TAXES”
1 Author(s): RICHA RASTOGI
Vol - 3, Issue- 2 , Page(s) : 593 - 608 (2012 ) DOI : https://doi.org/10.32804/CASIRJ
The study has been contributed a huge knowledge who are the beginners in taxation . The VAT system is definitely an improvement over the earlier one in the sense that it is more transparent and curbs tax evasion to some extent, thus generating more revenue for the government. Being less cumbersome, it reduces administrative costs as also eases the tax burden on the final consumer. But despite its advantages, a number of drawbacks of VAT have become apparent, both at the Central as well as the State level. There is lot to know about indirect taxes by further studies.