A Study of Service Tax in India and it’s Analysis

A Study of Service Tax in India and it’s Analysis PDF Author: Dr. Makarand Raghunath Sakhalkar
Publisher: Lulu.com
ISBN: 1387483781
Category : Education
Languages : en
Pages : 220

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Book Description
Based on recommendations made by Chelliah Committee on Tax Reforms, Service Tax was introduced for the first time in the year 1994. It is a Union levy, with a selective approach, whereby it is applicable to selected categories of services and not to all the services.The system of levy and collection of Excise Duties on goods is in existence since 1944 under Central Excise Act 1944. However, the concept of levy and collection of Service Tax on paid services was introduced in India for the first time in 1994 by the then Finance Minister Dr. Manmohan Singh. It is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994. It is an indirect tax, which means that normally the service provider pays the tax and recovers the amount from the recipient of taxable service.

A Study of Service Tax in India and it’s Analysis

A Study of Service Tax in India and it’s Analysis PDF Author: Dr. Makarand Raghunath Sakhalkar
Publisher: Lulu.com
ISBN: 1387483781
Category : Education
Languages : en
Pages : 220

Get Book Here

Book Description
Based on recommendations made by Chelliah Committee on Tax Reforms, Service Tax was introduced for the first time in the year 1994. It is a Union levy, with a selective approach, whereby it is applicable to selected categories of services and not to all the services.The system of levy and collection of Excise Duties on goods is in existence since 1944 under Central Excise Act 1944. However, the concept of levy and collection of Service Tax on paid services was introduced in India for the first time in 1994 by the then Finance Minister Dr. Manmohan Singh. It is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994. It is an indirect tax, which means that normally the service provider pays the tax and recovers the amount from the recipient of taxable service.

Goods and Services Tax in India

Goods and Services Tax in India PDF 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.

Behavioral Finance and Decision-making Models

Behavioral Finance and Decision-making Models PDF Author: Tripti Tripathi
Publisher: Business Science Reference
ISBN: 9781522574019
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Behavioral finance challenges the traditional assumption that individuals are rational by focusing on the cognitive and emotional aspects of finance, which draws on psychology, sociology, and biology to investigate true financial behavior. The financial sector requires sound understanding of market dynamics and strategic issues to meet future challenges in the field. Behavioral Finance and Decision-Making Models seeks to examine behavioral biases and their impact on investment decisions in order to develop better future plans and strategies in the financial sector. While highlighting topics including behavioral approach, financial regulation, and globalized sector, this book is intended for policymakers, technology developers, managers, government officials, academicians, researchers, and advanced-level students.

Taxation History, Theory, Law and Administration

Taxation History, Theory, Law and Administration PDF 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.

GST Guide for Students

GST Guide for Students PDF Author: Ca Vivek Kr Agrawal
Publisher:
ISBN:
Category :
Languages : en
Pages : 126

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Book Description
This book is specially for Beginners and Students who wants to have comprehensive knowledge about GST.Book contains more than 100 examples to make the reader understand about the new tax law in a very easy and clear manner.Book is not overloaded with too many stuff but has been kept simple with diagram and question answer patter. Language is too easy and topics are kept simple for the learner to have easy understanding.Broadly all the topic has been covered namely - Basic, CGST, SGST, IGST, Registrations, Time Value & Place of Supply, Input Tax Credit, Payments, Invoicing, Accounts & Records, Reverse Charge, TDS TCS, Composition Scheme, Return filing, Job Work, Refunds, Penalty, Assessments, Appeal and related provisions.Book is written by Vivek Kr Agrawal, who is a practicing CA and qualified Lawyer. He is having more than 10 years of knowledge in the taxation field. He is associated with various Management Institutes and delivers lectures on Taxation.

The Finance (No 2) Act 2005

The Finance (No 2) Act 2005 PDF Author:
Publisher:
ISBN: 9781405709019
Category : Taxation
Languages : en
Pages : 0

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Book Description


CONTEMPORARY RESEARCH IN COMMERCE & MANAGEMENT, VOLUME – 1

CONTEMPORARY RESEARCH IN COMMERCE & MANAGEMENT, VOLUME – 1 PDF Author: Sruthi S
Publisher: RED'SHINE Publication. Pvt. Ltd
ISBN: 939323986X
Category : Antiques & Collectibles
Languages : en
Pages : 292

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Book Description


Cognitive Informatics and Soft Computing

Cognitive Informatics and Soft Computing PDF Author: Pradeep Kumar Mallick
Publisher: Springer
ISBN: 9811306176
Category : Technology & Engineering
Languages : en
Pages : 795

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Book Description
The book presents new approaches and methods for solving real-world problems. It offers, in particular, exploratory research that describes novel approaches in the fields of Cognitive Informatics, Cognitive Computing, Computational Intelligence, Advanced Computing, Hybrid Intelligent Models and Applications. New algorithms and methods in a variety of fields are also presented, together with solution-based approaches. The topics addressed include various theoretical aspects and applications of Computer Science, Artificial Intelligence, Cybernetics, Automation Control Theory and Software Engineering.

Internet Taxation and E-Retailing Law in the Global Context

Internet Taxation and E-Retailing Law in the Global Context PDF Author: Moid, Sana
Publisher: IGI Global
ISBN: 1522537880
Category : Business & Economics
Languages : en
Pages : 269

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Book Description
As business becomes more globalized and developed within the era of the internet, marketing activities are affected by evolving technologies. Challenges arise in addressing the issues of cross-policy and cross-border business in the digital age. Internet Taxation and E-Retailing Law in the Global Context provides emerging research on the methods and approaches to determine the appropriate tax policies for e-retailers within the global framework. While highlighting topics such as cross-border taxation, digital economy, and online management, this publication explores the developing avenues of online financial analysis and taxation. This book is an important resource for business leaders, financial managers, investors, consumers, researchers, and professionals seeking current research on the different issues surrounding online business and e-commerce from an international standpoint.

The Tax System in Mexico

The Tax System in Mexico PDF Author: Thomas Dalsgaard
Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 86

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Book Description