*Research Scholar, Department of economics, vijayanagara srikrishnadeveraya university, Ballary
**Assistant professor, Department of Economics, vijayanagara srikrishnadeveraya university, Ballary
Online published on 5 December, 2019.
The level of taxation and its rate of growth however, can be altered only by changing the individual elements that make up the tax structure. This is a complex matter; each element of the tax system has its own base and is related to distinct economic variables. Economics development, thus, depends on a carefully thought-out and well organized structure.
Tax structure questions take on a particular urgency for those countries for which government expenditure is rising faster than Gross National Product (GNP) or tax revenue (provided that expenditures cannot be cut) these countries must choose intelligently in altering the composition of taxes
The objective of this study is to locate the position of indirect tax and implementation of indirect tax and as well as growth of revenue in Karnataka. The past experience in Karnataka and elsewhere have shown that half-baked reforms in the name of VAT have done more harm than good in evolving a tax system required for a competitive, It is important to assess how this scenario changes from Sales tax to VAT in the indirect tax
