Volume : 2, Issue : 12, DEC 2016

RECENT TAX LAW CHANGES IMPACTING SMALL BUSINESSES IN INDIA

Dr.JAYADAS.S

Abstract

The impact of the tax law changes on small business has been a matter of growing interest and concern to many people during the last few years. While this affliction of taxation law changes was known to be signifying to all business, its impact is visible to have been particularly severe on small businesses, mostly because they had little or no access to public markets for purpose of capital. The tax difficulties of small business have been so much in the public eye during the past several years. The present study assesses the effects of India's tax law changes onto the growth of small business, by the level and efficiency of private investment and by carefully relating the dependable parameters. The present study includes analysis of how tax law system has changed its impact on small businesses in India, its objective, corresponding discussion and findings, related recommendations and future research scope.

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References

[1] Hélène Poirson, “The Tax System in India: Could Reform Spur Growth?”, IMF Working Paper, 2006 International Monetary Fund [2] J.Scott Moody, Special Brief:” The Impact of Tax Complexity on Small Businesses”, September 2000. [3] Nishant Ravindra Ghuge, Vivek Vasantrao Katdare, “INDIAN TAX STRUCTURE- AN ANALYTICAL PERSPECTIVE”, International Journal in Management and Social Science, Vol.03 Issue-09 (September, 2015) [4] Outcome Budget, Ministry of Finance. (2015-16). Outcome Budget . New Delhi: Government of India.