Abstract
In most Indian states sales tax is the largest source of finance. Yet no major attempt has been made towards a quantitative assessment of performance of tax administration nor to realize its full potential. For this one must study the factors involved and decide on those which play a comparatively more important role in tax administration irrespective of the kind of tax structure in vogue or the variations in methods and styles in different states. This paper studies the problem in detail with regard to Gujarat though the approach could be equally well applied to any other state or region.
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