Synopsis
The Indian tax system has undergone major structural changes since independence in 1947. Besides being the main source of revenue, both for the central and state governments, it is an effective instrument to realize various socio-economic objectives of national policies. However, the tax system has been relying heavily on indirect taxes and suffering extensively from tax evasion. Restructuring of the tax system has constituted a major component of fiscal reforms initiated since 1991. The main focus of the tax reforms has been on the simplification and rationalization of both direct and indirect taxes with the objective of augmenting revenues and removing anomalies in the tax structure. Tax reforms in recent years have brought the tax system much closer to international tax practices. This book provides an exhaustive and ytical account of tax structure developments in India since its independence, with a focus on post-1991 reforms, placing the current developments in perspective. [Subject: India Studies, Economics, Taxation]
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
À propos de l'auteur
Dr. M.M. Sury received his B.A. (Hons.), M.A., and Ph.D. degrees in economics from the University of Delhi. He taught economics in the same University for 42 years. Specialising in fiscal economics, he has published extensively on the Indian fiscal system in recognised national and international journals, including Small Industry Bulletin for Asia and the Pacific (United Nations, Bangkok), Bulletin for International Fiscal Documentation (International Fiscal Association, Amsterdam), Asian-Pacific Tax and Investment Bulletin (Singapore), Journal of the Indian School of Political Economy (Pune), Indian Economic Journal (Bombay), and Margin (New Delhi). He was a Visiting Fellow at the International Bureau of Fiscal Documentation, Amsterdam (May 1989), a Fellow at the Indian Institute of Advanced Study, Shimla (1991-92) and a Visiting Fellow in the Department of Law and Management, University of Mauritius, Mauritius (September-October, 2000). He was Economic Adviser of First Delhi State Finance Commission (1996-97).
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
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Tax System in India
Edité par
New Century Publications, 2015
ISBN 10 : 8177084100
ISBN 13 : 9788177084108
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Etat : New. pp. 446. N° de réf. du vendeur 373331247
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Tax System in India
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ISBN 13 : 9788177084108
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Etat : New. pp. 446. N° de réf. du vendeur 26372714224
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Tax System in India
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New Century Publications, 2015
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ISBN 13 : 9788177084108
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Tax System in India : Evolution and Present Structure
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New Century Publications, New Delhi, 2015
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ISBN 13 : 9788177084108
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Hardcover. Etat : New. ISBN:9788177084108,446pp. N° de réf. du vendeur 2448469
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Tax System in India: Evolution and Present Structure
Edité par
New Century Publications, 2015
ISBN 10 : 8177084100
ISBN 13 : 9788177084108
Neuf
Couverture rigide
Edition originale
Vendeur : Vedams eBooks (P) Ltd, New Delhi, Inde
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Hardcover. Etat : New. Etat de la jaquette : New. 1st Edition. Contents: 1. Pre-independence tax system. 2. Post-independence tax policy. 3. Combined (centre and states) tax revenue. 4. Structure of Central taxes. 5. Structure of state taxes. 6. Federal aspects of Indian taxation. 7. International aspects of Indian taxation. 7. Time series tax statistics of India: 1950-51 to 2013-14/2015-16. Index. Taxes are as old as civilizations. 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. It needs financial resources for these purposes and taxation is one method of transferring money from private to public hands. Taxation is necessary because what the government gives it must first take away. The Indian tax system has undergone major structural changes since Independence in 1947. It has become comprehensive and complicated over the years. It has successfully mobilised resources to finance developmental, welfare and administrative activities of public authorities. 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. However, the tax system has been relying heavily on indirect taxes and suffering extensively from fiscal malady called tax evasion. Restructuring of the tax system has constituted a major component of fiscal reforms initiated since 1991. The main focus of the tax reforms has been on simplification and rationalisation of both direct and indirect taxes with the objective of augmenting revenues and removing anomalies in the tax structure. Tax reforms in recent years have brought the tax system much closer to international tax practices. The post-1991 period has witnessed a sharp decline in the rates of income tax, excise duty and customs tariff. The theory that high rates of duty lead to higher revenue collection has been discarded in favour of lower rates with fewer exemptions and concessions. The strategy in respect of direct taxation is to minimise distortions in tax structure by expanding the tax base, moderating tax rates, improving efficiency of tax administration and increasing the deterrence level. The strategy in respect of indirect taxes is to move towards a fully integrated national level goods and services tax (GST). This book provides an exhaustive and analytical account of tax structure developments in India since Independence in 1947 with focus on post-1991 reforms. It places current developments in the field of taxation in perspective. Containing 25 chapters (divided into 7 theme parts), it explains and examines almost every aspect of the Indian tax system. Besides, it provides detailed time-series tax statistics of India for the period 1950-51 to 2013-14/2015-16. The overall approach to the subject is descriptive, and at places analytical. The book is designed to interest a cross-section of readers, viz. teachers and students of economics, commerce, law, public administration, business management, chartered accountancy and company secretaryship. It will also serve the needs of legislators, business executives, entrepreneurs and investors, and others interested in tax structure developments in India. (jacket). N° de réf. du vendeur 115767
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