Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs
Year of publication: |
2024
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Authors: | Bhalla, Neba ; Sharma, Rakesh Kumar ; Kaur, Inderjit |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 20.2024, 1/2, p. 225-249
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Subject: | business performance | goods and service tax | GST | micro | MSME | ordinal regression | small and medium enterprises | tax reform | Umsatzsteuer | Sales tax | KMU | SME | Steuerreform | Tax reform | Unternehmenserfolg | Firm performance | Steuerwirkung | Tax effects | Australien | Australia |
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