An autonomous research institute under the Ministry of Finance

 

Taxes on the Entry of Goods into a Local Area: An Assessment

Publication date

Jan, 1991

Details

Report submitted to the Ministry of Finance, Government of India.

Authors

Shyam Nath, Amaresh Bagchi and Shekhar Mehta

Abstract

This study was undertaken to examine the practices in the States levying entry tax - that is whether they confirm to sound principles of taxation - to evolve principles for reforming the entry tax structure and also to suggest norms for utilization of tax proceeds.

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