Value Added Tax Financial Reforms, , S K Sharma, , V.K. Gangal, , L.N. Koli, Y.K. Publishers, 8190274139

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Value Added Tax Financial Reforms

S K Sharma (Author) V.K. Gangal (Author) L.N. Koli (Author)

Synopsis In India VAT was proposed to enact from April 2003 but could not enacted due to the opposition by traders etc. some states have fear that they would lose the revenues initially but the central government has promised to meet the loss temporarily and in the long run the states would be able to get greater revenues. And now the Government once again declares that VAT would be implemented from 1 April 2005 and most of states have already completed their ground work to enact it. When the world economies are coming closer and closer to one and another for economic co-operations, we can not keep ourselves out of this process. Thus, such king of state affairs and re-engineering of tax system becomes a necessity to adopt world accepted VAT to reap the benefits of world trade. It was really heartening to see the concern shown by our contributors. The editors tenders their heartfelt gratitudes to all contributors.

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About the authors

S K Sharma

S.K. Sharma, M.A. (History), M.A. (Political Science), L.L.B., Ph.D. (London), taught Political Science to under-graduate and post-graduate students for three decades and retired as Head of the Department of Political Science, Meerut College, Meerut. Author of about fifty research papers Dr. Sharma guided Ph.D. research and attended numerous seminars in India and abroad. He obtained Ph.D. degree from London University on his now published work on Harold Laski.

V.K. Gangal

Dr. V.K. Gangal is currently serving as a Sr. lecture (since 1987) in Applied Economics Deptt. Dayalbagh Educational Institute (Deemed University) Educational Institute Agra. He has a long years of teaching and research experience. He has participated and presented papers in numbers of conference.

L.N. Koli

Dr. L.N. Koll has done M. Com. (1997), Ph.D. (2000) from University of Rajasthan Jaipur, in Deptt. of ABST NET from UGC, SLET from RPSC, Ajmer. He took has National Scholarship as Junior Research Fello for 3 years from UGC, New Delhi. Dr. Koll is currently serving as a lecturer in Accountancy and Law Deptt. Dayalbagh University, Agra. He was a long years of research experience in Auditing. Management Accounting and Business Law, He has participated and presented papers in IInd Round Table Conference at GNDU Amritsar and other conferences. he as published more than 15 noteworthy Articles Research Paper in reputed Journals and Magazines. He is authored of 7 books in different areas.

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