Implementation of the Goods and Services Tax and Federal Fiscal system in India.

印度政府的目标是在2010年4月实施商品和服务税，以减少财政赤字和改革消费税。本研究明确了双重GST税制适用于联邦制印度的可行性。消费税直到2013年4月才开始实施，因为中央和州政府之间没有达成协议。而第13届财政委员会的建议并没有改变联邦财政体系的结构。成立于2012年12月的第14届财政委员会预计将承担改革联邦财政制度的任务。然后人们认识到，支出改革对财政整顿更为重要。

Government of India had aimed to implement the Goods and Services Tax for reducing fiscal deficits and reforming excise duties in April 2010. This research has made clear the tax mechanism of Dual GST suitable and feasible for Federal India. The GST has not been implemented until April 2013, because an agreement between center and states governments isn’t reached. And the recommendation of 13th Finance Commission has not changed the structure of federal fiscal system. The 14th Finance Commission constituted in December 2012 is expected to take a task of reforming federal fiscal system. Then it is recognized that the expenditure reform is more important for fiscal consolidation.