Author: V. S. KrishnanPublisher:
ISBN: 9789332704688
Category : Value-added tax
Languages : en
Pages : 192
Book Description
GST
Author: V. S. KrishnanPublisher:
ISBN: 9789332704688
Category : Value-added tax
Languages : en
Pages : 192
Book Description
Tax Reform and the GST
Author: Binh Tran-NamPublisher:
ISBN: 9781863161367
Category : Tax reform
Languages : en
Pages : 298
Book Description
Tax Reform - GST Demystified
Author: Michael ChamberlinPublisher:
ISBN: 9781863390705
Category : Sales tax
Languages : en
Pages : 140
Book Description
Tax Reform in the 21st Century
Author: John G. HeadPublisher: Kluwer Law International B.V.
ISBN: 9041128298
Category : Law
Languages : en
Pages : 578
Book Description
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
Tax Reform, the GST and Women
Author: Julie P. SmithThe Economics of the Goods and Services Tax
Author: John WhalleyPublisher: Canadian Tax Foundation = Association canadienne d'études fiscales
ISBN:
Category : Business & Economics
Languages : en
Pages : 180
Book Description
This study reviews the Canadian debate on GST Operation deficiencies and economic effects of MTS are investigated and previous attempts at tax reform summarised.
GST
Author: C. P. ChandrasekharPublisher: K N Raj Centre for Planning and Centre State Financial Relations, Mahatma Gandhi University
ISBN: 9380419279
Category : Business & Economics
Languages : en
Pages : 90
Book Description
The 101st Constitution Amendment Act 2016 on GST is a big leap for the fiscal reforms relating to the Indirect Tax regime in India as it seeks to introduce a single, comprehensive tax that will subsume other indirect taxes on consumption like sales and service taxes, strengthen the nation’s tax institutions, dismantle barriers that exist across States and create a common market. The main objective of the GST Act is to replace the existing multi layered indirect tax regimes instituted by the Union and State Governments and to unify them across the country. It is a comprehensive value added tax on the manufacture, sale and consumption of goods and services, levied and collected on value addition at each stage of sale or purchase of goods or supply of services based on the input tax credit method but without State boundaries. The administrative power generally vests with a single authority to levy tax on goods and services. By amalgamating a large number of Central and State taxes into a single tax, GST would pave the way for a common national market. This volume focuses on the GST Act 2016 and its effects on Indian federal polity. And those who contributed papers are C. P. Chandrasekhar, Chirashree Dasgupta, Girish Kumar R., Gopakumar K., Prabhat Patnaik, Reapan Tikoo
The Other Shoe
Author: Robert Douglas BrownPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 0
Book Description
Goods and Services Tax in India
Author: R. Kavita RaoPublisher: Cambridge University Press
ISBN: 1108473962
Category : Business & Economics
Languages : en
Pages : 217
Book Description
Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.
Provincial Tax Reforms
Author: David W. ConklinPublisher: IRPP
ISBN: 9780886451110
Category : Business & Economics
Languages : en
Pages : 208
Book Description
This publication is intended to provide for the non-specialist a fresh look at provincial tax reform options and opportunities. Part I begins with the basic principles of tax reform, considering alternative objectives and general options in tax design. Part II examines the current differences among provincial economic circumstances and the tax structures. Part III deals with the process and implications of federal tax reform, from the 1987 proposals to the GST draft legislation.