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

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Excise Duty Evasion on Cotton Textile Fabrics

The few studies that exist of tax evasion in India have been largely confined to direct taxes, particularly personal income-tax, and there is hardly any empirical study of evasion of commodity taxes. Given that commodity taxes predominate in the government's tax revenues, this is an obvious, lacuna.

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