IOSR-JBM   Volume-20 ~ Issue-11 ~ November-2018

Abstract: Direct and Indirect taxes are the main sources for any government to manage its revenues and expenditure. In an economy which is transparent and citizen friendly tax reforms and its rationalization will be much easier compared a coercive government. In case of India, where the tax evasion is still high, government will have to find the resources to match its expenditure through levying taxes in a way that does not hurt its citizens. Rather than increasing the tax rates in the given context the governments will prefer to opt for consolidation of the taxes levied........

Keywords: GST, Rationalising, Law making.

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[3]. Kelkar, Vijay, et al (2004), ―Report on Implementation of the Fiscal Responsibility and Budget Management Act, 2003‖, Ministry of Finance, Government of India, New Delhi.
[4]. Awareness and preparedness about Goods and Services Tax among the retail businesses in India - an empirical study of Hubli-Dharwad City Author: Dr. Ramesh R Kulkarni, Associate Professor, Karnatak University, Dharwad
[5]. The Role of the Goods and Service Tax (GST) in Development of Indian Economy by Bharati Kiyawat1, Shruti Kiyawat2, International Journal of Science and Research (IJSR)..

Abstract: Small and Medium Enterprise growth is a research area that has attracted considerable attention amongst the scholars. Recent reviews of the literature on small enterprise growth suggest that little is still known about the phenomenon, and conceptual development has been limited. One feature of growth studies seems to be that majority of growth studies considered only a single perspective and a small portion of the variables that are pertinent to growth literature. According to some researchers the growth of small enterprises is a complex, multidimensional phenomenon. A convergence of owner-manager factors, internal factors, and external factors impact upon growth of small enterprises. The abilities and motivations of owner-manager, and the actions taken by them to address issues..........

Keywords: Exports, SMEs, Internationalization, Competency, Competitive Advantage

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Abstract: L'objectif de ce papier est de présenter de façon exhaustive les méthodes d'évaluation d'impact communément utilisées pour examiner l'effet propre d'une politique donnée sur un groupe de bénéficiaires ou de traités. Ainsi, plusieurs questions se posent auxquelles il faut apporter des réponses claires et précises. Qu'entend-on par évaluation d'impact ? Quelles raisons pour mener une évaluation d'impact ? Quelles sont les méthodes fréquemment utilisées pour l'évaluation d'impact d'une politique donnée ? Comment choisir la méthode ou les méthodes les plus adéquates ?.........

Keywords: Évaluation de l'impact, double différence, appariement du score de propension, variables instrumentales, régression des discontinuités.

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