The objective of the present study is to identify similarity and dissimilarity in the perception of the taxpayers regarding the returns and assessment aspects under VAT in Assam and to locate the issues of similarity and differences in the perception. The study is based on the primary data collected from the taxpayers of Tinsukia town of Assam by the means of questionnaire. It is found that the perception of the taxpayers regarding the returns and assessment aspect is equally divided, favorable for certain aspects and unfavorable for certain aspect. Thus, there is a need for social marketing tool to educate the taxpayers in respect of the items of which their perception is unfavorable.
Singh, R., & Agarwal, S. (2012). Return and Assessment Perception of Assesses under VAT. Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies), 5(2), 31-47. doi: 10.22059/ijms.2012.28867
MLA
Ranjit Singh; Sweety Agarwal. "Return and Assessment Perception of Assesses under VAT", Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies), 5, 2, 2012, 31-47. doi: 10.22059/ijms.2012.28867
HARVARD
Singh, R., Agarwal, S. (2012). 'Return and Assessment Perception of Assesses under VAT', Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies), 5(2), pp. 31-47. doi: 10.22059/ijms.2012.28867
VANCOUVER
Singh, R., Agarwal, S. Return and Assessment Perception of Assesses under VAT. Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies), 2012; 5(2): 31-47. doi: 10.22059/ijms.2012.28867
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