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Author: Parthasarathi Shome Publisher: Springer Nature ISBN: 3030682145 Category : Business & Economics Languages : en Pages : 507
Book Description
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.
Author: Parthasarathi Shome Publisher: Springer Nature ISBN: 3030682145 Category : Business & Economics Languages : en Pages : 507
Book Description
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.
Author: Kunwar Deo Prasad Publisher: Mittal Publications ISBN: 9788170990062 Category : Business & Economics Languages : en Pages : 198
Book Description
This Book Attempts To Deal With All The Important Aspects Of Taxation From The Earliest Times In India Upto The Gupta Period. Besides, It Aims To Present A Comparative Study Of The Priciples And Tenets Of Ancient Indian Tax System And The Modern Fiscal Developments.
Author: Sanjeev Kumar Publisher: Cambridge Scholars Publishing ISBN: 1443894338 Category : Business & Economics Languages : en Pages : 145
Book Description
This is the first book to study taxation and revenue collection through a detailed analysis of public finance and financial administration in four major Indian texts, namely Mahabharata, Manusmriti, Shukranitisar and Arthashastra, as philosophers trained in the Indian classic tradition and scholars working on ancient Indian wisdom mostly prefer a more abstract approach. India has a long tradition of at least two millennia of active philosophizing in the fields of logic, ethics, epistemology and metaphysics, though many in the West feel hesitant in according it the title “philosophy” in their sense of the word. Furthermore, few in India have taken it beyond philosophy towards active knowledge. This book re-visits and re-interprets the contexts of these texts with logic and objectivity to bring the pearls of knowledge found within into the present day, showing that Sanskrit is still the lingua franca of intellectual dialogue in India.
Author: K.R. Sarkar Publisher: Abhinav Publications ISBN: 9788170170723 Category : Languages : en Pages : 296
Book Description
This book is an attempt to focus the attention on the sound economic ideas, magnificent financial management prevalent in ancient India. To start with a comparative position of ancient India and other ancient seats of civilization in this regard has been highlighted. The principles of Taxation, classification of Revenues–both from tax and non-tax sources and various taxes in vogue such as Land Revenue, Customs, Excise Duty, Sales Tax, Excess Profits Tax, Octroi etc. and also revenue from non-tax sources feature in the few subsequent chapters. The principles of expenditure and classification of State expenditure–Military, Civil and Welfare-oriented expenditures–are dealt with in the next few chapters. Financial Administration and methods of Accounting and also Budget including performance budget have been discussed. The findings of this book are based not only on the literary sources but also on the epigraphical evidences.
Author: Michael Keen Publisher: Princeton University Press ISBN: 0691199981 Category : Business & Economics Languages : en Pages : 536
Book Description
An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.
Author: Alvin Rabushka Publisher: Princeton University Press ISBN: 0691168237 Category : History Languages : en Pages : 968
Book Description
Taxation in Colonial America examines life in the thirteen original American colonies through the revealing lens of the taxes levied on and by the colonists. Spanning the turbulent years from the founding of the Jamestown settlement to the outbreak of the American Revolution, Alvin Rabushka provides the definitive history of taxation in the colonial era, and sets it against the backdrop of enormous economic, political, and social upheaval in the colonies and Europe. Rabushka shows how the colonists strove to minimize, avoid, and evade British and local taxation, and how they used tax incentives to foster settlement. He describes the systems of public finance they created to reduce taxation, and reveals how they gained control over taxes through elected representatives in colonial legislatures. Rabushka takes a comprehensive look at the external taxes imposed on the colonists by Britain, the Netherlands, and Sweden, as well as internal direct taxes like poll and income taxes. He examines indirect taxes like duties and tonnage fees, as well as county and town taxes, church and education taxes, bounties, and other charges. He links the types and amounts of taxes with the means of payment--be it gold coins, agricultural commodities, wampum, or furs--and he compares tax systems and burdens among the colonies and with Britain. This book brings the colonial period to life in all its rich complexity, and shows how colonial attitudes toward taxation offer a unique window into the causes of the revolution.
Author: Roy W. Bahl Publisher: ISBN: Category : Business & Economics Languages : en Pages : 494
Book Description
Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.
Author: Ram Sharan Sharma Publisher: Motilal Banarsidass Publ. ISBN: 9788120808270 Category : History Languages : en Pages : 504
Book Description
The present work Aspects of Political Ideas and Institutions in Ancient Indian discusses different views on the origin and nature of the state in ancient India. It also deals with stages and processes of state formation and examines the relevance of caste and kin-based collectivities to the construction of polity. The Vedic assemblies are studied in some detail, and developments in political organisation are presented in relation to their changing social and economic background. The book also shows how religion and rituals were brought in the service of the ruling class.
Author: Kiran Kumar Thaplyal Publisher: Taylor & Francis ISBN: 9788122409031 Category : Artisans Languages : en Pages : 144
Book Description
An Attempt Is Made Here To String Together Pieces Of Evidence Collected From Various Sources With A View To Throwing Light On Different Aspects Of Ancient Indian Guilds And Presenting Their Systematic Account. The Region Covered Is Northern India And Western Deccan. The Clubbing Together Of These Two Areas Was Prompted By The Consideration Of Their Close Cultural Affinity And Geographical Proximity. The Choice Of The Period 600 Bc-600 Ad Was Determined On The Grounds That By 600 Bc, The Guilds Had Clearly Emerged And By 600 Ad They Were On The Decline. Evidence From Other Areas And Periods Is At Times Referred To For The Sake Of Comparison And Also For Drawing Inferences.Of The Eight Chapters, The First Five Deal Variously With Nature, Scope, Chronology And Limitations Of The Sources, Meaning Of The Terms Nigama And Sreni; Origin And Development Of Guilds; Their Structure; Characteristic Features And Functions. Then Follow Chapters Dealing With Relationship Between Guilds And Caste And Between Guild And State. In The Last Chapter, There Is A Brief Discussion On The Factors Responsible For The Decline Of The Guilds.Certain Important Aspects Related To Guild Organization, Not Adequately Dealt With Under Chapters, Are Elaborated In Eight Appendices Dealing Variously With Srenibala; Sanskrit Terms Connoting Economic Organizations; Significance Of Number Eighteen Tagged To Guilds; Guild Coins; Guild Seals; Problem Of Two Rates Of Interest Offered By Two Guilds Of The Same Age And Place; Various Aspects Of The Celebrated Silk-Weavers Guild Of Mandasor; And Nature Of Single-Craft Villages Of The Jataka Tales.Reference To The View Of Scholars On Issues Under Discussion Has Been Freely Resorted To. At Times Disagreement With Their View Has Been Expressed And New Interpretations Have Been Offered.
Author: Parthasarathi Shome
Author: Parthasarathi Shome
Author: Kunwar Deo Prasad
Author: Sanjeev Kumar
Author: K.R. Sarkar
Author: Michael Keen
Author: Alvin Rabushka
Author: Roy W. Bahl
Author: Ram Sharan Sharma
Author: Kiran Kumar Thaplyal
Author: Anant Sadashiv Altekar