ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles by Sukumar MukhopadhyaySubscribe to Sukumar Mukhopadhyay

Reform of Central Excise

Against the background of the ongoing economic reforms and the process of review of the controls and regulations instituted in the fifties and sixties, this paper discusses some major steps that need to be taken to improve the excise system and to tailor it to the requirements of faster growth of the economy

Indirect Taxes: Proclaimed Reform Not Carried Out

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.


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