| ID | 163301 |
| Title Proper | Value added tax and informality |
| Other Title Information | determinants of registration of enterprises under state VAT in India |
| Language | ENG |
| Author | Mukherjee, Sacchidananda ; Rao, R Kavit |
| Summary / Abstract (Note) | Unincorporated enterprises often bypass formal regulations in general and taxation in particular. Bringing unincorporated enterprises under the taxation system is a challenge often faced by tax administrators, and it is in this regard that the present study explores the factors which influence the decision of unincorporated enterprises to register with the state value added tax (VAT)/sales tax authority across states in India. This analysis is limited to the decision regarding registration. It is not necessary that enterprises that are registered pay taxes and/or file returns—however, the process of registration does provide some information to the tax department for follow ups. The study throws up some interesting results for policymakers and tax administrators. |
| `In' analytical Note | Margin Vol. 13, No.1; Feb 2019: p.21-48 |
| Journal Source | Margin 2019-02 13, 1 |
| Key Words | India ; Informality ; Probit Model ; Tax Registration ; Unincorporated Enterprises ; Value Added Tax (VAT) |