Implementation of the Goods and Services Tax and Federal Fiscal system in India.
| Project/Area Number |
21530286
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Economic policy
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| Research Institution | Kyushu Sangyo University |
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Principal Investigator |
YAMAMOTO Iwao 九州産業大学, 経済学部, 教授 (30131733)
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| Project Period (FY) |
2009 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 経済政策 / 経済発展 / 税制改革 / 財・サービス税 / 連邦財政システム / 中央税収 の州分与 / 財政赤字 / 中央税収の州分与 |
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| Research Abstract |
Government of India had aimed to implement the Goods and Services Tax for reducing fiscal deficits and reforming excise duties in April 2010. This research has made clear the tax mechanism of Dual GST suitable and feasible for Federal India. The GST has not been implemented until April 2013, because an agreement between center and states governments isn’t reached. And the recommendation of 13th Finance Commission has not changed the structure of federal fiscal system. The 14th Finance Commission constituted in December 2012 is expected to take a task of reforming federal fiscal system. Then it is recognized that the expenditure reform is more important for fiscal consolidation.
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Report
(5 results)
Research Products
(10 results)
