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Author: John Whalley Publisher: 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.
Author: John Whalley Publisher: 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.
Author: OECD Publisher: Org. for Economic Cooperation & Development ISBN: 9789264272040 Category : Intangible property Languages : en Pages : 0
Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Author: Anjali Agarwal Publisher: ISBN: 9788177084351 Category : India Languages : en Pages : 0
Book Description
National level goods and services tax (GST) is India's most ambitious indirect tax reform. Its objective is to levy a single uniform tax across India on goods and services. GST, when implemented, would replace a number of Central and State taxes, making India more of a national integrated market, and bring more producers into the tax net. The changeover to GST, it is claimed, would significantly contribute to the buoyancy of tax revenues, acceleration of growth, and generation of many positive externalities. The present edited volume contains 19 research articles (divided into 5 sections) authored by experts in the field of public finance. GST has now been implemented in 160 countries and case studies have been provided in this volume for an effective comparison. The detailed impact of GST on consumers, business, government, individual sectors/industries, and national growth, along with a comparative analysis of GST with current indirect taxes, is given an in-depth analysis. The included contributions provide insights into various aspects of GST, adding to the heated debate on the implications of this game-changing tax reform. [Subject: South Asian Studies, Economics, Tax]
Author: Sayed A. Peerzade Publisher: ISBN: 9788126914685 Category : Business & Economics Languages : en Pages : 0
Book Description
Preface; List of Tables and Charts; List of Figures; 1. Taxation: Past, Present and Future; 2. Approach to Taxation; 3. Issues in Taxation; 4. Excess Burden of Taxation; 5. Basis for Taxation: Income; 6. Basis for Taxation: Consumption; 7. Economic Effects of Income and Expenditure Taxes; 8. Incidence of Taxation; 9. Fringe Benefits Tax; 10. Value Added Tax; 11. Tax Reform: Issues and Directions; 12. Towards Goods and Services Tax; Bibliography
Author: R. Kavita Rao Publisher: Cambridge University Press ISBN: 1108631746 Category : Law Languages : en Pages : 220
Book Description
Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration.
Author: M. M. Sury Publisher: ISBN: 9788177084573 Category : Value-added tax Languages : en Pages : 0
Book Description
The recently introduced Goods and Services Tax (GST) is the biggest tax reform in the fiscal history of India. After missing several deadlines and overcoming almost a decade of political differences, the GST finally saw the light of day on July 1, 2017. Implementation of the GST leaves behind an inefficient, complicated and fragmented indirect tax system. The GST has subsumed a profusion of Central and State indirect taxes to create a single unified market. It is slated to make India a seamless national market, boosting trade and industry and, in turn, growth rate. The GST is expected to represent a leap forward in creating a much cleaner dual VAT. Common base and common rates will facilitate administration and improve compliance while also rendering manageable the collection of taxes on inter-State sales. By amalgamating a large number of Central and State taxes into a single tax and allowing set-off of prior-stage taxes, it would mitigate the ill effects of cascading or pyramiding and pave the way for a common national market. The ntroduction of the GST would also make India's products competitive in the domestic and international markets. This book explains various aspects of the GST in non-technical language for the benefit of a cross-section of readers, including teachers and students of economics, commerce, law, public administration, business management, legislators, business executives, and others interested in understanding the basics of the GST. [Subject: Business & Economics, India Studies, Taxation, Law, Public Policy]
Author: John Whalley
Author: John Whalley
Author: OECD
Author: R. Kavita Rao
Author: Michael C. McCracken
Author: Michael Holcombe Wilson
Author: Anjali Agarwal
Author: Sayed A. Peerzade
Author: R. Kavita Rao
Author: M. M. Sury
Author: Wolfgang Chr Fischer