Volume - 13 | Issue-1
Volume - 13 | Issue-1
Volume - 13 | Issue-1
Volume - 13 | Issue-1
Volume - 13 | Issue-1
“A study on Indirect tax in India – A Post reform approach” is a study analyses the growth trend of indirect taxes in India. It is a positive and time series study and it is based on secondary data. The main objective of this study is to find out the growth trend of indirect tax and its components. Also this study finds out the tax buoyancy of Indian taxes. Moreover this study proves that “Tax buoyancy is less than unity”. This study concludes that the share of excise duty in tax revenue has moderately decreased and the share of customs duty in tax revenue has sharply decreased during the study period.