The Indian Tax System

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The Indian Tax System

Author : M. M. Sury
Publisher :
ISBN 13 :
Total Pages : 312 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Indian Tax System by : M. M. Sury

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.

Tax System in India

Author : M. M. Sury
Publisher :
ISBN 13 : 9788177084108
Total Pages : 0 pages
Book Rating : 4.0/5 (841 download)

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Book Synopsis Tax System in India by : M. M. Sury

Download or read book Tax System in India written by M. M. Sury and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes and analyses the tax system and the tax structure developments in India since Independence in 1947 focusing on post-1991 reforms. It places current developments in the field of taxation in perspective. The book is divided into seven parts dealing with the following subjects: pre-Independence tax system, post-Independence tax policy, central and state tax revenue, structure of central taxes, structure of state taxes, federal aspects of Indian taxation, and international aspects of Indian taxation. Part VIII consists of time series tax statistics of India 1950-51 to 2013-14/2015-16.

The Tax System in India

Author : Hélène Poirson
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis The Tax System in India by : Hélène Poirson

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

The Oxford Handbook of Tax System in India

Author : Mahesh C. Purohit
Publisher : Oxford Handbooks
ISBN 13 : 9780198092278
Total Pages : 0 pages
Book Rating : 4.0/5 (922 download)

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Book Synopsis The Oxford Handbook of Tax System in India by : Mahesh C. Purohit

Download or read book The Oxford Handbook of Tax System in India written by Mahesh C. Purohit and published by Oxford Handbooks. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The existing tax system in India yields a low tax-GDP ratio as a major proportion of the population is dependent on agriculture which is practically untaxed. Similarly the service sector, which has the largest contribution in GDP, is also not fully taxed. Due to the structural reforms that were initiated in the nineties, the growth in revenue from indirect taxes has come down while the revenue from direct taxes has showed an accelerated growth. This study on the tax system in India evaluates the existing taxes that are being levied by both the Centre and the State Governments. It analyses tax structure in terms of rates, base, slabs, and exemptions, and its administration and operations to provide estimates of revenue's growth rate and buoyancy and tax effort. The authors not only provide detailed data on the existing structure and administration but also discuss the second generation reforms to address the issues that have emerged since the earlier reforms in 1991. More particularly they discuss the significant and important Direct Tax Code (DTC) and Goods and Services Tax (GST) that the Indian government is likely to introduce soon. They stress that these tax reforms will help India make further progress towards an open economy as well as ensure that Indian traders and manufacturers become more competitive and efficient in the international market.

The Tax System in India

Author : Ms.Helene Poirson Ward
Publisher : INTERNATIONAL MONETARY FUND
ISBN 13 : 9781451863536
Total Pages : 0 pages
Book Rating : 4.8/5 (635 download)

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Book Synopsis The Tax System in India by : Ms.Helene Poirson Ward

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.

Goods and Services Tax in India

Author : R. Kavita Rao
Publisher : Cambridge University Press
ISBN 13 : 1108473962
Total Pages : 217 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis Goods and Services Tax in India by : R. Kavita Rao

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.

Taxation: A Very Short Introduction

Author : Stephen Smith
Publisher : OUP Oxford
ISBN 13 : 019150663X
Total Pages : 172 pages
Book Rating : 4.1/5 (915 download)

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Book Synopsis Taxation: A Very Short Introduction by : Stephen Smith

Download or read book Taxation: A Very Short Introduction written by Stephen Smith and published by OUP Oxford. This book was released on 2015-04-23 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation is crucial to the functioning of the modern state. Tax revenues pay for public services - roads, the courts, defence, welfare assistance to the poor and elderly, and in many countries much of health care and education too. More than one third of national income in the industrialized (OECD) countries is on average taken in taxation. Taxes affect individuals in many ways. Taxes paid on income and spending directly reduce taxpayer disposable income, taxpayers face the hassle of tax returns and making payments, and they may be anxious about the possibility of investigation and enforcement action. People also adapt their activities in various ways to reduce the impact of taxation - putting money into tax-free savings accounts, or making shopping trips to other countries where taxes are lower. Taxation is therefore central to politics and public debate. Politicians that make reckless campaign promises about taxation then have to live with the uncomfortable consequences if elected. Businesses lobby for tax breaks that they claim will create jobs and prosperity. In this Very Short Introduction Stephen Smith shows how taxes have real effects on citizens and the economy that tax policy-makers have to balance. Although tax policy will always be a highly political issue, he argues that public decisions about taxation would be improved by a better understanding of the role of taxation, and of the nature and effects of different taxes. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.

Taxation History, Theory, Law and Administration

Author : Parthasarathi Shome
Publisher : Springer Nature
ISBN 13 : 3030682145
Total Pages : 507 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Taxation History, Theory, Law and Administration by : Parthasarathi Shome

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.

Taxation in Developing Countries

Author : Roger Gordon
Publisher : Columbia University Press
ISBN 13 : 0231520077
Total Pages : 321 pages
Book Rating : 4.2/5 (315 download)

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Book Synopsis Taxation in Developing Countries by : Roger Gordon

Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah].

Author : Vijay L. Kelkar
Publisher : Academic Foundation
ISBN 13 : 9788171882946
Total Pages : 618 pages
Book Rating : 4.8/5 (829 download)

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Book Synopsis Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah]. by : Vijay L. Kelkar

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.

Indian Tax Reform

Author : Nicholas Kaldor
Publisher :
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.:/5 (5 download)

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Book Synopsis Indian Tax Reform by : Nicholas Kaldor

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:

Elements of Indian Taxation

Author : Leonard Alston
Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Elements of Indian Taxation by : Leonard Alston

Download or read book Elements of Indian Taxation written by Leonard Alston and published by . This book was released on 1910 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax System Reforms in India

Author : Srikant Misra
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Tax System Reforms in India by : Srikant Misra

Download or read book Tax System Reforms in India written by Srikant Misra and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The reforms in Indian tax system in some respects are unique. Unlike most developing countries which were guided in their tax reforms by multilateral agencies, Indian tax reforms have borne the domestic brand largely in response to changes in the development strategy over time while keeping in tune with institutional arrangements in the country. Thus, even when the government sought assistance from multilateral financial institutions, the recommendations of these institutions did not directly translate into an agenda for tax reform. Despite this, the tax system reforms were broadly in conformity with international trends and advice proffered by the expert groups and was in tune with international best practices.The role of history and institutions in the country was also important in shaping the tax system. Indeed the assignment system in the federal polity has impacted on the tax structure and administration. This has also made encompassing, comprehensive and co-ordinate tax reforms difficult. The system of planning also introduced selectivity and discretion in tax structure and its implementation. The Indian tax reform can experience can provide useful lessons for many countries due to the largeness of the country with multilevel fiscal framework, uniqueness of the reform experience and difficulties in calibrating reforms due to institutional constraints. These, by themselves, are important enough reasons for a detailed analysis of the tax system in India.

The Responsiveness of the Indian Tax System, 1960-61 to 1973-74

Author : Vemuri Ganapathi Rao
Publisher : Bombay : Allied Publishers
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Responsiveness of the Indian Tax System, 1960-61 to 1973-74 by : Vemuri Ganapathi Rao

Download or read book The Responsiveness of the Indian Tax System, 1960-61 to 1973-74 written by Vemuri Ganapathi Rao and published by Bombay : Allied Publishers. This book was released on 1979 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation and Economic Development in India

Author : James Cutt
Publisher : New York : Praeger
ISBN 13 :
Total Pages : 458 pages
Book Rating : 4.:/5 (33 download)

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Book Synopsis Taxation and Economic Development in India by : James Cutt

Download or read book Taxation and Economic Development in India written by James Cutt and published by New York : Praeger. This book was released on 1969 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Overview of the Indian tax system focusing on the major tax devices in the terms of three primary objectives of taxation - growth, redistribution and stabilization.

TAX REFORMS -TAXES WITHOUT TAX LAWS

Author : VIJAYA KRUSHNA VARMA
Publisher : VIJAYA KRUSHNA VARMA
ISBN 13 :
Total Pages : 66 pages
Book Rating : 4./5 ( download)

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Book Synopsis TAX REFORMS -TAXES WITHOUT TAX LAWS by : VIJAYA KRUSHNA VARMA

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......

State Finances in India

Author : Amaresh Bagchi
Publisher :
ISBN 13 :
Total Pages : 548 pages
Book Rating : 4.:/5 (38 download)

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Book Synopsis State Finances in India by : Amaresh Bagchi

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.