Download or read book History of Taxation in India written by M. M. Sury and published by . This book was released on 2022-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are imposed so that a government may perform its traditional functions (defence, and maintenance of law and order), undertake welfare and developmental activities, and make provision for public goods to satisfy collective needs of the people. It has also to pay for its own administration. After Independence in 1947, the Indian tax system has undergone major structural changes. It has become comprehensive and complicated over the years. A historic tax reform in the form of goods and services tax (GST) was introduced in India from July 1, 2017. This book provides an exhaustive and critical account of various aspects of the Indian tax system in historical settings. It places current developments in the field of taxation in perspective. The book contains 22 chapters which have been organized into 3 parts. Part I (chapters 1 and 2) is titled Taxes in Ancient and Medieval India. The detailed analysis given in Manu Smriti and Arthashastra on the subject shows the existence of a well-planned taxation system, even in ancient times. Taxes were paid in the form of gold coins, cattle, grains, raw materials and also by rendering personal services. Similarly, there were various types of taxes during the Sultanate period and the Mughal rule. Land revenue by far was the most important source of income for the Mughal rulers. The land revenue system adopted by Akbar has been greatly admired by historians. Part II (chapters 3 to 8) is titled Taxes during British Rule. It explains and examines the financial administration of the British rulers and the introduction of income tax, excise duties and sales tax by them. Rationalization of customs duties, and the working of federal-provincial financial relations are also discussed in this part. Part III (chapters 9 to 22) is titled Post-Independence History of Taxation. This part is further sub-divided into Part III (A) and Part III (B). Part III (A) (chapters 9 to 14) is titled Multiple and Punitive Taxation during Pre-reforms Period (1947 to 1990). It explains the policy of integrated direct tax system introduced soon after Independence in 1947. It also describes the structure of income tax, excise duties, customs duties and sales tax. Part III (B) (chapters 15 to 22) is titled Moderate and Rationalized Tax System in the Post-reforms Period (Since 1991). It deals with approach to tax reforms, rationalization and simplification of income tax, excise duties and customs tariff, introduction of service tax, and states switch over from sales tax to value added tax (VAT). It also discusses the main features of goods and services tax (GST) introduced from July 1, 2017. The book also contains an appendix which lays out current constitutional provisions pertaining to distribution of taxation powers between the Centre and the States.
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 The Indian Income Tax written by Shankar Madhav Pagar and published by . This book was released on 1920 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book INDIAN INCOME TAX written by SHANKAR MADHAV. PAGAR and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Indian Income Tax Its History Theory and Practice written by Shankar Madhav Pagar and published by Palala Press. This book was released on 2015-12-05 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Download or read book Tax Tales from the Second Millennium written by Ferdinand H. M. Grapperhaus and published by IBFD. This book was released on 2009 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: An entertaining look at how tax events have had a decisive impact on the course of history.
Download or read book The Historical Evolution of Corporation Tax in India written by Ajit Kumar Roy and published by . This book was released on 1987 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in India 1925 to 2007 written by M. M. Sury and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation in India - 1925 to 2007 provides an exhaustive and critical account of the various aspects of the Indian tax system. It places current developments in the field of taxation in perspective. This work traces the structural evolution, explains the legal framework, and describes the present system of taxation. The book reproduces edited extracts from the reports on taxation published by the government of India between 1925 and 2006. The book also contains time-series data (1950-51 to 2004-05) on tax revenues of central and state governments in India.
Download or read book The Indian Income Tax Its History Theory and Practice written by Shankar Madhav Pagar and published by Hardpress Publishing. This book was released on 2012-01 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.
Download or read book INDIAN INCOME TAX ITS HIST THE written by Shankar Madhav 1889 Pagar and published by Wentworth Press. This book was released on 2016-08-28 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Download or read book The Indian Income Tax written by Shankar Madhav Pagar and published by Forgotten Books. This book was released on 2016-09-09 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Indian Income Tax: Its History, Theory, and Practice The subject was first suggested for a Ph. D, thesis by Prolessor Seligman of Columbia University, to whom and also to Dr R. M. Haig of the same Uni verstiy the author is greatly indebted for much valu able advice. The many courtesies extended by the Columbia University Library authorities and the India Chice authorities in London, in spite ofthe War have made possible an examination, however incom plete it may be, of the present Indian Income Tax Law. My thanks are also due to Professor H. Stanley Jevons of Allahabad University for valu able and sympathetic criticism, for supplying me the latest Provincial manuals and reports so as to bring the monograph to-date, and also for publishing a part of the monograph in the Indian Journal of Economics. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Studies in the History of Tax Law Volume 8 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2017-08-10 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.
Download or read book History of the Principles of Taxation written by History and Civilization Collection and published by LM Publishers. This book was released on 2017-08-17 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the History of Taxation and the struggle against arbitrary system of taxation. What is the place of taxation in ancient civilizations and how has it evolved in our present countries (United States of America, England, France, Switzerland, Germany, Japan, China, India...)?
Download or read book A History of Indian Taxation written by Pramathanath Banerjea and published by . This book was released on 1930 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Quarter Century of Direct Taxation in India 1939 1964 written by G. L. Pophale and published by . This book was released on 1965 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies in the History of Tax Law Volume 10 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2021-08-26 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are papers from the 10th Cambridge Tax Law History Conference, which took place in July 2020. The papers fall within the following basic themes: - UK tax administration issues - UK tax reforms in the 20th century - History of tax in the UK - The UK's first double tax treaty - The 1982 Australia-US tax treaty - The legacy of colonial influence - Reform of Dutch excises, and - Canadian tax avoidance.
Download or read book Elements of Indian Taxation written by Leonard Alston and published by Borah Press. This book was released on 2007-03 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: ELEMENTS OF INDIAN TAXATION ELEMENTS OF THE THEORY OF TAXATION WITH SPECIAL REFERENCE TO INQiAN BY LEONARD ALSTON, OF NON-COLLEGIATE STUDENTS IN ECONOMICS AND HISTORY, CAMBRIDGE FORMERLY 1904-5 TEMPORARY PROFESSOR AT ELPHINSTONE COLLEGE, BOMBAY AUTHOR OF CONSTITUTIONS IN OUTLINE, EDUCATION AND CITIZENSHIP IN INDIA, STOIC AND CHRISTIAN IN THE SECOND CENTURY, ETC. MACMILLAN AND CO., LIMITED ST. MARTINS STREET, LONDON 1910 RICHARD CLAY AND SONS, LIMITED BKEAD STREET HILL, K. C., AND HUNGAY, SUFFOLK. PREFACE THIS little book owes its appearance to the somewhat accidental circumstance that during the last few years special causes have compelled me to read a good deal of controversial literature, mostly of a journalistic kind, dealing with Indian administrative matters, and apparently widely read by the educated public of India. This literature I have found full of criticisms, often very pungently and eloquently expressed, of the methods of taxation adopted by the Government of India. But nearly the whole of it is characterised by a strange lack of perspective. Speakers and writers seldom see Indian financial conditions steadily, or see them whole. They content themselves with attacks on isolated parts of vi PREFACE the tax-system, without clearly realising that it is impossible to criticise the parts sati factorily, except in relation to the system considered as a unity. Thus their well-meant efforts appear both to administrators and to political economists almost invariably misdirected, and their work has borne little fruit. The British Government, both in the United Kingdom and in India, has accepted very unreservedly the principle of taking the public into partnership in all matters affecting taxation and general administration, and, compared with most European Governments, is peculiarly responsive to reasonable criticisms. Few readers of the political literature above referred to seem aware of the existence of the vast masses of statistical information, official reports of governmental departments and royal commissions, and so forth, which are perpetually being poured forth by the labours of the permanent civil service. These official publications parliamentary papers and blue books are specially intended to supply information that will assist Cabinet and Parliament in the work of legislation and at the same time enable the intelligent sections of the public to criticise effectually the activities of the State. They form the raw material on which both statesmen and economists must work in order to work to any purpose. Many of them relate to conditions in India and are procurable at very low prices as the Government is always desirous of having its work subjected to as much fair-minded, intelligent criticism as is available. Among those publications most suitable to enable the ordinary reader to check the sort of information contained in this volume are the following Statistical Abstract relating to British India Annual price, about Is. 3d.. Statement exhibiting the Moral and Material Progress and Condition of India Annual price, about Is, 2d. Memorandum on some of the results of Indian Administration during the past fifty years. Of these, the first is composed of masses of figures and is intended to be used as a work of reference. The other two are straight forward, simply written reports, dealing with such matters as Legislation, Justice and Police, Finance, Manufactures and Trade, Progress of Education and Literature, Migration and Emigration, changes in prices, wages, etc. For comparative purposes the following will be found useful Statistical Abstract for the United Kingdom Annual about Is. 8cL. Statistical abstract for the British Colonies, Possessions and Protectorates Annual about Is. lid.. Statistical Abstract for Foreign Countries Annual about Is. 6d....
