Anti-Profiteering and Tax Policy: Lessons from GST Systems

This course delves into the concept of anti-profiteering within the framework of Goods and Services Tax (GST) systems, analyzing mechanisms in India, Australia, and Malaysia. It examines how these provisions ensure that tax benefits are passed to consumers, preventing unfair pricing practices. By exploring cross-country comparisons and case studies, participants will gain a comprehensive understanding of the challenges and methodologies involved in implementing and enforcing anti-profiteering provisions.

Topics List

• Introduction to Profiteering in Tax Systems
• Anti-Profiteering in India's GST Framework
• Case Studies: India's National Anti-Profiteering Authority (NAA)
• Comparative Analysis: Australia’s Price Exploitation Guidelines
• Malaysia's Net Profit Margin Regulations
• Legal and Economic Implications of Anti-Profiteering Provisions
• Recommendations for Anti-Profiteering Mechanism Improvements