Metadata about: It attempts to empirically understand the role of Information and Communication Technology infrastructure and governance quality in direct and indirect tax revenues mobilisation for the combined governments of Centre, States and Union Territories of India during the post-liberalisation period of 1990–1991 to 2017–2018. Considering that the recently implemented Goods and Services Tax (GST) is not entirely different from the previous value added tax (VAT) regime in terms of revenue collections at each stages on the value added of manufacturing and sales but an extension of VAT (which existed since 2005 by most of the states and Union Territories until 1st July 2017) by bringing the services into tax net, it tries to assess on the role of institutions/governance and use of modern ICT infrastructures in realisation of greater tax revenues for the combined government. The findings surprisingly reveal that ICT infrastructures and governance quality have no significant positive effect on the overall tax revenue collections. This contrary outcome could be possible when there is greater scope for tax payers to easily escape out of the tax net by carrying out the transactions outside the ICT system or without relying on to the use of ICT infrastructure and leaving no trace behind.

About: It attempts to empirically understand the role of Information and Communication Technology infrastructure and governance quality in direct and indirect tax revenues mobilisation for the combined governments of Centre, States and Union Territories of India during the post-liberalisation period of 1990–1991 to 2017–2018. Considering that the recently implemented Goods and Services Tax (GST) is not entirely different from the previous value added tax (VAT) regime in terms of revenue collections at each stages on the value added of manufacturing and sales but an extension of VAT (which existed since 2005 by most of the states and Union Territories until 1st July 2017) by bringing the services into tax net, it tries to assess on the role of institutions/governance and use of modern ICT infrastructures in realisation of greater tax revenues for the combined government. The findings surprisingly reveal that ICT infrastructures and governance quality have no significant positive effect on the overall tax revenue collections. This contrary outcome could be possible when there is greater scope for tax payers to easily escape out of the tax net by carrying out the transactions outside the ICT system or without relying on to the use of ICT infrastructure and leaving no trace behind.

an Entity references as follows:

Graph IRI	Count
http://ns.inria.fr/covid19/graph/entityfishing	10
http://ns.inria.fr/covid19/graph/articles	3

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