Download or read book State Finances in India written by Amaresh Bagchi and published by . This book was released on 1992 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributed seminar papers.
Download or read book Taxation History Theory Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
Download or read book Tax Revenue in India written by Pratap Singh (PhD scholar) and published by . This book was released on 2019 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Download or read book Self employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Collection Process income Tax Accounts written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Download or read book Tax Revolt written by David O. Sears and published by Harvard University Press. This book was released on 1982 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: A tax revolt almost as momentous as the Boston Tea Party erupted in California in 1978. Its reverberations are still being felt, yet no one is quite sure what general lessons can be drawn from observing its course. this book is an in-depth study of this most recent and notable taxpayer's rebellion: Howard Jarvis and Proposition 13, the Gann measure of 1979, and Proposition (Jarvis II) of 1980.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Download or read book The Formation of the Colonial State in India written by Hayden J. Bellenoit and published by Routledge Studies in South Asian History. This book was released on 2018-08-14 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the period between the 1770s and 1840s, through the process of colonial state formation, the early colonial state in India was able to harness and extract vast amounts of agrarian wealth in north India. However, little is known of the histories of the Indian scribes and the role they played in shaping the early patterns of British colonial rule. This book offers a new way of interpreting the colonial state's origins in north India. It examines how the formation of early agrarian revenue settlements exacerbated an extant late Mughal taxation tradition, and how the success of British power was shaped by this extant paper-oriented revenue culture. It goes on to examine how the service and cultural histories of various Hindu scribal communities fit within broader changes in political administration, taxation, patterns of governance and a shared Indo-Islamic administrative culture. The author argues that British power after the late eighteenth century came as much through bureaucratic mastery, paper and taxes as it did through military force and commercial ruthlessness. The book draws upon private family papers, interviews and Persian sources to demonstrate how the fortunes of scribes changed between empires, and the important role they played at the height of the British Raj by 1900. Offering a detailed account of how agrarian wealth provided the bedrock of the colonial state's later patterns of administration, this book is a unique and refreshing contribution to studies in South Asian History, Governance and Imperialism.
Download or read book Freedom of Trade and Commerce and Taxation in India written by Manjusree Mishra and published by Mittal Publications. This book was released on 1999-01-01 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Taxation of Foreign Source Income written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1980 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Download or read book The India Policy Forum 2004 written by Suman Bery and published by Brookings Institution Press. This book was released on 2004-12-29 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Brookings Institution Press and the National Council of Applied Economic Research publication The India Policy Forum (IPF) is a new annual publication dedicated to research on the contemporary Indian economy. It provides a forum for addressing the scope, speed, and desirability of economic reforms within India and their fundamental impacts on the country's social and economic welfare. The IPF aims to nurture a global network of scholars interested in India's economic transformation. A joint publication of the National Council of Applied Economic Research in India and the Brookings Institution in the United States, the IPF provides a bridge between researchers in India and abroad. This inaugural issue contains highlights from a conference held in New Delhi in March 2004. Topics include: • India's Trade Reform: Progress, Impact, and Future Strategy • Should a U.S.-India Free Trade Agreement Be Part of India's Trade Strategy? • Foreign Inflows and Macroeconomic Policy in India • India's Experience with the Implementation of a Pegged Exchange Rate • The Challenges for Capital Account Convertibility in India • Banking Reform in India
Download or read book Why Nations Fail written by Daron Acemoglu and published by Currency. This book was released on 2013-09-17 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brilliant and engagingly written, Why Nations Fail answers the question that has stumped the experts for centuries: Why are some nations rich and others poor, divided by wealth and poverty, health and sickness, food and famine? Is it culture, the weather, geography? Perhaps ignorance of what the right policies are? Simply, no. None of these factors is either definitive or destiny. Otherwise, how to explain why Botswana has become one of the fastest growing countries in the world, while other African nations, such as Zimbabwe, the Congo, and Sierra Leone, are mired in poverty and violence? Daron Acemoglu and James Robinson conclusively show that it is man-made political and economic institutions that underlie economic success (or lack of it). Korea, to take just one of their fascinating examples, is a remarkably homogeneous nation, yet the people of North Korea are among the poorest on earth while their brothers and sisters in South Korea are among the richest. The south forged a society that created incentives, rewarded innovation, and allowed everyone to participate in economic opportunities. The economic success thus spurred was sustained because the government became accountable and responsive to citizens and the great mass of people. Sadly, the people of the north have endured decades of famine, political repression, and very different economic institutions—with no end in sight. The differences between the Koreas is due to the politics that created these completely different institutional trajectories. Based on fifteen years of original research Acemoglu and Robinson marshall extraordinary historical evidence from the Roman Empire, the Mayan city-states, medieval Venice, the Soviet Union, Latin America, England, Europe, the United States, and Africa to build a new theory of political economy with great relevance for the big questions of today, including: - China has built an authoritarian growth machine. Will it continue to grow at such high speed and overwhelm the West? - Are America’s best days behind it? Are we moving from a virtuous circle in which efforts by elites to aggrandize power are resisted to a vicious one that enriches and empowers a small minority? - What is the most effective way to help move billions of people from the rut of poverty to prosperity? More philanthropy from the wealthy nations of the West? Or learning the hard-won lessons of Acemoglu and Robinson’s breakthrough ideas on the interplay between inclusive political and economic institutions? Why Nations Fail will change the way you look at—and understand—the world.
Download or read book Taxation System in Bharat India English written by Navneet Singh and published by Navneet Singh. This book was released on with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: India has a comprehensive taxation system that encompasses various taxes at both the central and state levels. Here's an overview: Central Taxes: Income Tax: Governed by the Income Tax Act, 1961, income tax is levied on the income of individuals, Hindu Undivided Families (HUFs), companies, and other entities. The tax rates vary based on the income slab and the type of taxpayer. Goods and Services Tax (GST): GST is a comprehensive indirect tax levied on the supply of goods and services throughout India. It replaced various indirect taxes such as service tax, VAT, central excise duty, etc., and is governed by the GST Act. Customs Duty: Customs duty is levied on the import and export of goods into and out of India. It is governed by the Customs Act, 1962. Excise Duty: Excise duty is a tax levied on the production or manufacture of goods in India. However, with the introduction of GST, most goods are now subject to GST rather than excise duty. Central Sales Tax: CST is levied on the sale of goods from one state to another in India. However, it has been subsumed under GST. State Taxes: Value Added Tax (VAT): VAT was a state-level tax levied on the sale of goods within a state. It has been replaced by GST. State Goods and Services Tax (SGST): SGST is a component of GST that is levied by the state government on intra-state supplies of goods and services. State Excise Duty: State excise duty is levied by state governments on the manufacture and sale of alcoholic beverages and certain other goods. Stamp Duty: Stamp duty is levied by state governments on various instruments such as property transactions, share transfers, and agreements. Local Taxes: Property Tax: Property tax is levied by local bodies such as municipal corporations or municipalities on the value of property owned by individuals or entities. Professional Tax: Professional tax is levied by state governments on the income earned by individuals engaged in professions such as lawyers, doctors, etc. Other Taxes: Capital Gains Tax: Capital gains tax is levied on the profit earned from the sale of capital assets such as real estate, stocks, and mutual funds. Securities Transaction Tax (STT): STT is levied on the purchase and sale of securities such as stocks and derivatives. India's taxation system is governed by various tax laws, rules, and regulations, and it undergoes periodic amendments to align with the changing economic and fiscal landscape. It's always recommended to consult with a tax professional or refer to the latest tax regulations for specific details and compliance requirements.
