HISTORY OF INDIRECT TAX - AN OVERVIEW

it's contributed to the general ease of performing business in India and simplified taxpayer compliance to an enormous extent. The federal government also plans to introduce a centralised portal shortly for all indirect tax compliance for instance e-invoicing, e-way costs and GST return filing. The area has long been the topic of a bitter dispute

[10] Additionally, the extent of regressive nature of the indirect tax relies on the type of indirect tax.  Empirical evidence suggests that excise taxes are generally speaking far more regressive than VAT. This may be attributed to the fact that excise taxes are levied on products like alcohol, tobacco, and these goods comprise a greater check he