Revenue Administration in India PDF Download

Author: G. P. Singh
Publisher: Mittal Publications
ISBN: 9788170993810
Category : Land tenure
Languages : en
Pages : 190

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Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

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Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Author:
Publisher:
ISBN:
Category : Land revenue taxation
Languages : en
Pages : 152

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Book Description

Author: Ms.Katherine Baer
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37

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Book Description
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Author: Pratap Singh (PhD scholar)
Publisher:
ISBN: 9788194039846
Category : Revenue
Languages : en
Pages : 28

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Book Description

Author: John R. McLane
Publisher: Cambridge University Press
ISBN: 9780521526548
Category : History
Languages : en
Pages : 376

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Book Description
This book examines the politics and culture of eastern India's landed chiefs.

Author: Parthasarathi Shome
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507

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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: R. Kavita Rao
Publisher: Cambridge University Press
ISBN: 1108473962
Category : Business & Economics
Languages : en
Pages : 217

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Book Description
Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264232346
Category :
Languages : en
Pages : 384

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Book Description
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).

Author: Sanjeev Kumar
Publisher: Cambridge Scholars Publishing
ISBN: 1443894338
Category : Business & Economics
Languages : en
Pages : 145

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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.