Goods and Services Tax (GST)

Goods and Services Tax (GST) PDF Author: Anjali Agarwal
Publisher:
ISBN: 9788177084351
Category : India
Languages : en
Pages : 0

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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]

Goods and Services Tax (GST)

Goods and Services Tax (GST) PDF Author: Anjali Agarwal
Publisher:
ISBN: 9788177084351
Category : India
Languages : en
Pages : 0

Get Book Here

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]

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.

Cross-Disciplinary Impacts on Insurance Law

Cross-Disciplinary Impacts on Insurance Law PDF Author: Margarida Lima Rego
Publisher: Springer Nature
ISBN: 3031385268
Category :
Languages : en
Pages : 265

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Book Description


International VAT/GST Guidelines

International VAT/GST Guidelines PDF Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0

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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).

Taxation and Economic Development

Taxation and Economic Development PDF Author: Dr. Priyabrata Panda
Publisher: Blue Rose Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 144

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Book Description
The book entitled “Taxation and Economic Development” has dissected the dynamic dimensions of tax policy formulation and implementation from local to global. Tax is a catalyst not only to pour the government treasury but also to ensure a balanced economic endurance. In addition, tax has emerged as a tool for environmental protection. Carbon taxation or pollution tax has been summarized in this book. The contributors also emphasized GST, corporate taxation, taxation for insurance industries, tax incentives, tax potential of BRICS countries, transfer pricing, Covid impact on GST collection, gender budgeting, and government expenditure, and tax revenue. The book which is consisting of twelve chapters contributed by several authors can enlighten researchers, policymakers, practitioners, etc.

A Textbook of Income Tax

A Textbook of Income Tax PDF Author: Dr Anita Raman
Publisher: Sultan Chand & Sons
ISBN: 9391820700
Category : Business & Economics
Languages : en
Pages : 22

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Book Description
This book has been designed to fulfill the requirements of all those students who wish to understand Income Tax Law and Practice in simple terms. The flow of language and the explanations of the Income Tax law has been written in a vivid and lucid manner for better understanding of the students. It covers all provisions of law and practice as per the Assessment Year 2024-25. It provides a right mix of theory and practice. Each chapter is supported with illustrations and exercise problems in order to develop proficiency of the students in the subject. This book serves as an essential media to understand the Income Tax Law and Practice by Undergraduate and Postgraduate students of Commerce belonging to various Universities. It also has the potential to reach up to the students pursuing professional courses such as CMA, ACCA, CA, ICWA and ACS. The theory chapters such as Income Tax Authorities, Assessment Procedure and GST provide substantial element of information that would enhance the knowledge and kindle the interests of voracious readers belonging to different educational background

Dimensions of Tax Design

Dimensions of Tax Design PDF Author: James A. Mirrlees
Publisher: Oxford University Press
ISBN: 0199553750
Category : Business & Economics
Languages : en
Pages : 1360

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Book Description
The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Economic Growth and Sustainable Development

Economic Growth and Sustainable Development PDF Author: Dr.S.Padmavathi
Publisher: Alborear (OPC) Pvt. Ltd.
ISBN: 8196243944
Category : Business & Economics
Languages : en
Pages : 100

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Book Description
It is our pleasure to present the proceedings of the International Conference that was held on 21st December 2023 at School of Commerce, Shri Shankarlal Sundarbai Shasun Jain College for Women, T.Nagar Chennai in Collaboration with Department of Commerce, B.S. Abdur Rahman Crescent Institute of Science and Technology, Vandalur, Chennai. This conference provided a platform for researchers, academics, professionals, and industrialists from various fields to come together and share their research findings, innovative ideas, and experiences. The theme of the conference was "Economic Growth and Sustainable Development”, which attracted a diverse range of research papers, presentations and active participation. The conference was a great success, and we received an overwhelming response from participants across the globe. The conference proceedings contain papers that have been thoroughly reviewed by a panel of experts in their respective fields. These papers have undergone a peer-review process to ensure their quality and relevance to the conference theme. The proceedings cover a wide range of topics, including but not limited to the field of commerce. The papers presented in these proceedings reflect the latest developments and advancements in the field. They provide valuable insights and offer practical solutions to real-world problems. The proceedings also serve as an excellent reference for researchers, scholars, and practitioners who are interested in pursuing further research in the field. We would like to express our gratitude to the conference organizers, the keynote speakers, and all the participants who contributed to the success of this conference. We would also like to thank the reviewers for their meticulous work and dedication to ensuring the quality of the papers included in these proceedings. Lastly, we hope that these proceedings will serve as a valuable resource for researchers, scholars, and industrialists in the field and inspire further research and collaboration among the global academic community.

RECENT ADVANCES IN COMMERCE & MANAGEMENT, VOLUME-4

RECENT ADVANCES IN COMMERCE & MANAGEMENT, VOLUME-4 PDF Author: Sruthi S
Publisher: RED'SHINE Publication. Pvt. Ltd.
ISBN: 9394727361
Category : Antiques & Collectibles
Languages : en
Pages : 280

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Book Description


Malaysia

Malaysia PDF Author: International Monetary Fund. Asia and Pacific Dept
Publisher: International Monetary Fund
ISBN: 1475529856
Category : Business & Economics
Languages : en
Pages : 27

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Book Description
This Selected Issues paper on Malaysia highlights quantitative assessment of additional measures required during the medium term to achieve fiscal targets. The authorities aim to lower the budget deficit to about 3 percent of GDP by 2015, down from 4.0 percent in 2013, and to balance the budget by 2020. It suggests that ranking fiscal instruments under different fiscal policy goals can help policymakers identify the composition of fiscal adjustment based on their preferences. By combining ranking with the instruments’ potential yield helps in identifying the optimal set of measures required to achieve the needed fiscal adjustment.