Assessing the Impact of Tax Incentives in the Growth and Development of Small Enterprises in India: An Analysis
| dc.contributor.advisor | Gohain, Monmi | |
| dc.creator.researcher | Roy, Nilutpal Deb | |
| dc.date.accessioned | 2021-07-15T15:54:50Z | |
| dc.date.available | 2021-07-15T15:54:50Z | |
| dc.date.submitted | 2020-08-17 | |
| dc.description | Small enterprises are the privately owned corporation, partnership, or sole proprietorship that have a fewer number of employees and less revenue than a regular-sized enterprise or entrepreneurship. The small enterprise's sector constitutes an important segment of the Indian economy in terms of the contribution to the country’s production, exports, creation of the employment sector, etc. so we can say that the small enterprises are the backbone of the Indian economy. Small enterprises have gained increased attention in India in recent times, considering the strategic importance to the economy and the country, small and medium enterprises play an important role in generating employment of 48.8 million small and medium enterprises in the country provide employment to 111.4 million people. The new taxation policy made a great impact on the small enterprises in India and also due to the Covid-19 Pandemic the small industries of Assam faced a lot of problems because the economy of the country has fallen down. Therefore, the researcher through this research paper tries to expound effect of these new taxation policy in India through the doctrinal study | en_US |
| dc.description.searchVisibility | true | en_US |
| dc.format.mimetype | application/pdf | en_US |
| dc.identifier.uri | http://10.4.8.224/xmlui/handle/123456789/281 | |
| dc.language.iso | eng | en_US |
| dc.publisher.department | Law Department | en_US |
| dc.publisher.institution | National Law University and Judicial Academy, Assam | en_US |
| dc.rights.accessRights | open | en_US |
| dc.source | National Law University and Judicial Academy, Assam | en_US |
| dc.source.uri | http://www.nluassam.ac.in/ | en_US |
| dc.subject | Small Enterprise | en_US |
| dc.subject | Tax | en_US |
| dc.title | Assessing the Impact of Tax Incentives in the Growth and Development of Small Enterprises in India: An Analysis | en_US |
| dc.type | text | en_US |
| lrmi.educationalUse | research | en_US |
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