COMPARATIVE ANALYSIS OF GOODS AND SERVICES TAX OF INDIA WITH OTHER COUNTRIES
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Abstract
According to Oxford Dictionary, Tax is a compulsory contribution to state revenue, levied by the government on workers' income and business profits, or added to the cost of some goods, services, and transactions. The Fundamental objective of collecting Tax is to raise government revenues for development and welfare programs in the country. The Secondary objectives is to maintain economic equalities by imposing tax on the income earners and improving the economic condition of the general people, to encourage the production and distribution of the products of basic needs, to discourage the production of harmful commodities and import trade and to protect the national industries. The purpose of this research paper is to correlate and evaluate the impacts of the implication of goods and services tax and its significance in fiscal evolution in India, by comparing it with other countries. The research paper attempts to throw some light on the historical importance of this tax. The study also provides an insight to the proposition of the tax and its impact on the development of different countries.
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