An Empirical Study on the Design and Structure of Jammu and Kashmir State Vat – Traders’ Perspective

Dr. Mohammad Ashraf Malla .


The success or otherwise of a tax system depends on a number of factors. Prominent among these is its structure or design. A tax system ought to be designed in such a way that it bridges the gap between the rich and the poor, offers maximum Social advantage, contributes generously to the exchequer and minimizes the cost of collection and compliance. Besides, it should be simple to understand and operate. It should also be certain in respect of rates, rebates, time, place and mode of payment. It should be convenient, diversified and neutral.

The present study is an attempt to analyze and assess the observations of State traders regarding the design of Jammu and Kashmir Value Added Tax.

“The paper also suggests some remedial measures to make VAT more trader friendly in the State”.


Value Added Tax, Sales Tax, Structure, Traders, Computational and Assessment mechanism, Cascading effect, Micro and Macro Basis, Turnover

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