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.
Author: AHMED, FAISAL
Publisher: PHI Learning Pvt. Ltd.
ISBN: 9354438849
Category : Business & Economics
Languages : en
Pages : 541
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Book Description
This fully revised and updated third edition carries a holistic approach to the new and emerging realities of Indian as well as the global business environment. It incorporates the new challenges emanating from Covid-19 outbreak and also other enablers shaping up the business environment. This new edition brings forth a contemporary and pragmatic appeal to the learners. The text provides an incisive insight into the subject via simple, elegant and explicit presentation that amalgamates theory logically and rigorously with the practical aspects. Organised in 24 chapters, the book aims to develop a broader understanding of the concepts and their applications and dexterously assimilates the latest statistics depicting the national and global perspectives. This text is suitable for both PG and UG students of Management, Commerce, Economics, and Business Studies. Besides, it is of immense value to the aspirants of civil services and the professionals, including policy makers, working in the government departments. NEW TO THE THIRD EDITION • Presents latest developments viz. Economic slowdown due to lockdowns, Impact of the outbreak of Covid-19, Atmanirbharta (self-reliance), Union Budget 2021–22, Policy changes amid slowdown, FDI policy changes, and also about Indian economic scenarios, NITI Aayog, Manufacturing in defence sector, Climate Change, Make in India, Geo-economic aspects, GST, BREXIT, SDGs, Latest developments in global environment, WTO issues, and others. • Updates sections, sub-sections, opening and closing cases to keep abreast of new developments. • Introduces revised tables and figures to represent the latest scenarios, in most cases with data up to 2019–20. • Includes latest domestic and global policy frameworks influencing business environment. HIGHLIGHTS OF THE BOOK • Each chapter commences with an opening case to emphasise the topic of importance, and ends with a closing case to help in satisfying a learner from the point of view of understanding the chapter. • Relevant box items call readers' attention to practical examples and experiences for in-depth learning. • Case-based questions and review questions help in assessing learner's ability to grasp basic concepts. • Companion website http://phindia.com/ahmed containing useful resources for the teachers and study aids for the students. TARGET AUDIENCE • B.Com • M.Com • BBA • MBA • PGDM
Author:
Publisher: Bloomsbury Publishing
ISBN: 1780436777
Category : Law
Languages : en
Pages : 829
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Book Description
This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277
Author: Ola van Boeijen-Ostaszewska
Publisher:
ISBN: 9789087220761
Category : Taxation
Languages : en
Pages : 936
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Book Description
Author: Dr. Jitendra Kumar Saxena
Publisher: Thakur Publication Private Limited
ISBN: 935755209X
Category : Education
Languages : en
Pages : 246
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Book Description
e-Book for B.Com 5th Semester for all UP State Universities Common Minimum Syllabus as per NEP
Author: Kishorilal,
Publisher: Bloomsbury Publishing
ISBN: 9354352901
Category : Business & Economics
Languages : en
Pages : 1250
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Book Description
About the book This book deals with the general rules of Interpretation and topics covered by the four main enactments pertaining to indirect taxes namely Customs, Central Excise, Services Tax and GST. It also covers the general provisions relating to taxation such as classification, valuation and demand pertaining to short recovery and refund of the excess payment. It also covers the topics such as strict liability, Res judicata, other general concepts of law, relating to taxation such as rule of stare decisis and exceptions to the rule of stare decisis. Key features Concepts of interpretation of tax statutes lucidly explained Exclusive chapter on: - GST - Service Tax Exhaustive coverage on Natural Justice and theory of precedent Special emphasis on the decisions of the CESTAT on all the topics Comprehensive coverage of cases on: - Levy of Customs, Central Excise, Service tax and GST - Classification of goods and services - Exemptions - Valuation of goods and services - CENVAT Credit/Input Tax Credit - Recovery of Tax dues - Refund/Rebate - Small Scale Exemption
Author: Ehtisham Ahmad
Publisher: Edward Elgar Publishing
ISBN: 0857932292
Category : Business & Economics
Languages : en
Pages : 661
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Book Description
This Handbook explores and explains new developments in the _second generation‘ theory of public finance, in which benevolent rulers and governments have been replaced by personally motivated politicians and the associated institutions. Following a com
Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Category : Law
Languages : en
Pages : 663
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Book Description
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Author: CCH Australia, Limited
Publisher: CCH Australia Limited
ISBN: 1921873353
Category : Business & Economics
Languages : en
Pages : 2337
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Book Description
Author: Alan J. Auerbach
Publisher: Newnes
ISBN: 0444537600
Category : Business & Economics
Languages : en
Pages : 497
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Book Description
In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new research about mechanisms that underlie both public finance theories and applications. These fundamental subjects follow the recent, steady movement away from rational decision-making and toward more personalized approaches to tax generation and expenditure, especially in terms of the use of psychological methods and financial incentives. Closely scrutinized subjects include new research in empirical (instead of theoretical) public finance, the methods for measuring taxes (both in revenue generation and expenditure), and the roles that taxes play in specific settings, such as emerging economies, urban settings, charitable giving, and among political entities (cities, counties, states, countries). Contributors look at both the "tax" and "expenditure" sides of public finance, emphasizing recent influences that psychology and philosophy have exerted in economics with articles on behavioral finance, charitable giving, and dynamic taxation. To a field enjoying rapid growth, their articles bring context and order, illuminating the mechanisms that underlie both public finance theories and applications. - Editor Raj Chetty is the recipient of the 2013 John Bates Clark Medal from the American Economic Association - Focuses on new approaches to both revenue generation and expenditures in public finance - Presents coherent summaries of subjects in public economics that stretch from methodologies to applications - Makes details about public economics accessible to scholars in fields outside economics
