Download or read book Indirect Tax Reforms written by V. S. Krishnan and published by Abhinav Publications. This book was released on 2006 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: For Income Tax

Download or read book Reports on India s Tax Reforms c chairman Vijay L Kelkar Chairman Parthasarathy Shome Chiarman Raja J Chelliah written by Vijay L. Kelkar and published by Academic Foundation. This book was released on 2003 with total page 618 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Present Publication Includes Important Reports And Statistical Data On Tax Reforms Viz: Report Of The Task Force On Direct Taxes, Report Of The Task Force On Direct Taxes, Report Of The Task Force On Indirect Taxes (Also Including The Consultation Papers); Report Of The Advisory Group On Tax Reforms 2001 And The Chelliah Committee Reports, 1992 And 1993. The Document On Indian Public Finance Statistics, June 2002, Is Also Included.

Download or read book Goods and Services Tax in India written by R. Kavita Rao and published by Cambridge University Press. This book was released on 2019-05-23 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.

Download or read book Indirect Tax Reform in India written by Yashwant Sinha and published by Sage Publications Pvt. Limited. This book was released on 2020-03-14 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book will examines India's indirect tax structure and various reforms that have taken place since 1947 and makes valuable recommendations.

Download or read book Indirect Tax Reforms in India written by Niti Bhasin and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: While the revenue significance of indirect taxes, particularly sales tax for the States in India is undisputed, there is a need for rationalization and harmonization of these taxes. This paper looks at the evolution of sales taxes from the origin-based Central Sales Tax (CST) to Value Added Tax (VAT) and now to a proposed destination-based GST. To overcome the weaknesses of the sales tax system, including cascading and uneconomic allocation of production, VAT was introduced by the Government in 2005. VAT was seen as a move towards a more integrated market. To continue this reform process and evolve an efficient and harmonized consumption tax system in the country, the Government has now proposed a comprehensive Goods and Service GST tax. The introduction of GST is expected to end the long standing distortions of differential treatment of manufacturing and service sector It will lead to the abolition of various Central and State indirect taxes and eliminate the cascading effects of multiple layers of taxation.

Download or read book Effective Taxes and Tax Reform in India written by Ehtisham Ahmad and published by . This book was released on 1983 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Tax System in India written by Hélène Poirson and published by International Monetary Fund. This book was released on 2006 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates

Download or read book Economic Policy and Tax Reform in India written by K. Puttaswamaiah and published by Indus Publishing. This book was released on 1994 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributed articles.

Download or read book Domestic Indirect Taxes and Tax Reform written by Arvind Virmani and published by . This book was released on 1986 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Structure and Reform of Taxation in India written by B. S. Sreekantaradhya and published by Deep and Deep Publications. This book was released on 2000 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Perspectives on Tax Design and Tax Reform written by G. Thimmaiah and published by APH Publishing. This book was released on 1984 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation and Gender Equity written by Caren Grown and published by IDRC. This book was released on 2010 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Download or read book The Tax System in India written by Ms.Helene Poirson Ward and published by INTERNATIONAL MONETARY FUND. This book was released on 2006-04-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates.

Download or read book Indian Tax Reform written by Nicholas Kaldor and published by . This book was released on 1956 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Indian Tax System written by M. M. Sury and published by . This book was released on 1997 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Indian tax system has become comprehensive and complicated since Independence in 1947. Besides being the main source of revenue, both for the Central and State Governments, it is an effective instrument to realise various socio-economic objectives of national policies. This book traces the structural evolution, explains the legal framework, and describes the present system of taxation in India. It focuses on individual taxes levied by the Central and State Governments. The book provides an exhaustive and critical account of various aspects of the Indian tax system. The overall approach to the subject is descriptive, analytical, and at places normative.

Download or read book Evolution of Goods and Services Tax in India written by R. Kavita Rao and published by Cambridge University Press. This book was released on 2019-05-23 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration.

Download or read book TAX REFORMS TAXES WITHOUT TAX LAWS written by VIJAYA KRUSHNA VARMA and published by VIJAYA KRUSHNA VARMA. This book was released on 2009-01-09 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ultimate Tax Reforms - All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations. Ultimate Tax reforms will not only check the global economic recession but also relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Salient features of this new tax system.................... Taxation, tax collection, tax enforcement, tax compliance, allocation of revenues to various ministries or departments and money supply into the economy are unified and integrated in the banking system. In this new tax system there will be no Direct taxes, Indirect taxes, tax laws, tax returns, tax collection departments, tax enforcement agencies and tax tribunals. Citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on personal incomes or Indirect taxes while running business or industry. Yet, the tax revenues collected by banks from single tax called TOP Tax will be 30 to 40% more when compared to total tax revenues accrued from all Direct and Indirect taxes in the present tax system. TOP Tax system” will make the budget preparation of any country to be simple, easy and time saving exercise. 100% tax collections without tax collection departments. There will be no tax collection expenditure for the Governments and no tax compliance cost for the people. There will be no check posts, way bills, accounting, auditing, tax laws, tax raids, etc., Tax component on any commodity or service will be less than 11%, unlike more than 30% in the present tax system. The prices will be substantially decreased. There will be no tax evasion and its main product black money. Read full article......