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Author: Hélène Poirson
Publisher: International Monetary Fund
ISBN:
Category : India
Languages : en
Pages : 26
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Book Description
This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates
Author: Hélène Poirson
Publisher: International Monetary Fund
ISBN:
Category : India
Languages : en
Pages : 26
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Book Description
This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates
Author: Srikant Misra
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The reforms in Indian tax system in some respects are unique. Unlike most developing countries which were guided in their tax reforms by multilateral agencies, Indian tax reforms have borne the domestic brand largely in response to changes in the development strategy over time while keeping in tune with institutional arrangements in the country. Thus, even when the government sought assistance from multilateral financial institutions, the recommendations of these institutions did not directly translate into an agenda for tax reform. Despite this, the tax system reforms were broadly in conformity with international trends and advice proffered by the expert groups and was in tune with international best practices.The role of history and institutions in the country was also important in shaping the tax system. Indeed the assignment system in the federal polity has impacted on the tax structure and administration. This has also made encompassing, comprehensive and co-ordinate tax reforms difficult. The system of planning also introduced selectivity and discretion in tax structure and its implementation. The Indian tax reform can experience can provide useful lessons for many countries due to the largeness of the country with multilevel fiscal framework, uniqueness of the reform experience and difficulties in calibrating reforms due to institutional constraints. These, by themselves, are important enough reasons for a detailed analysis of the tax system in India.
Author: Ms.Helene Poirson Ward
Publisher: INTERNATIONAL MONETARY FUND
ISBN: 9781451863536
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. The paper finds that the most recently proposed package of reforms would improve tax productivity and lower the marginal tax burden and tax-induced distortions. But firms that rely on internal sources of funds or face problems borrowing would continue to face high marginal tax rates.
![Reports on India's Tax Reforms /c[chairman, Vijay L. Kelkar ; Chairman, Parthasarathy Shome ; Chiarman, Raja J. Chelliah]. PDF](https://books.google.com/books/content/images/frontcover/4oJrqbWtjHQC?fife=w80-h100)
Author: Vijay L. Kelkar
Publisher: Academic Foundation
ISBN: 9788171882946
Category : Business & Economics
Languages : en
Pages : 618
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Book Description
The Present Publication Includes Important Reports And Statistical Data On Tax Reforms Viz: Report Of The Task Force On Direct Taxes, Report Of The Task Force On Direct Taxes, Report Of The Task Force On Indirect Taxes (Also Including The Consultation Papers); Report Of The Advisory Group On Tax Reforms 2001 And The Chelliah Committee Reports, 1992 And 1993. The Document On Indian Public Finance Statistics, June 2002, Is Also Included.
Author: India. Tax Reforms Committee
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 224
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Book Description
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: M. M. Sury
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 312
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Book Description
The Indian tax system has become comprehensive and complicated since Independence in 1947. Besides being the main source of revenue, both for the Central and State Governments, it is an effective instrument to realise various socio-economic objectives of national policies. This book traces the structural evolution, explains the legal framework, and describes the present system of taxation in India. It focuses on individual taxes levied by the Central and State Governments. The book provides an exhaustive and critical account of various aspects of the Indian tax system. The overall approach to the subject is descriptive, analytical, and at places normative.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
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Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
Author: B. S. Sreekantaradhya
Publisher: Deep and Deep Publications
ISBN: 9788176292474
Category : Tax incidence
Languages : en
Pages : 188
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Book Description
Author: VIJAYA KRUSHNA VARMA
Publisher: VIJAYA KRUSHNA VARMA
ISBN:
Category : Business & Economics
Languages : en
Pages : 58
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Book Description
VARMA invented “TOP Tax system” which can be used as a common tax system for all nations not only to check the global economic recession but also to relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. http://taxationreforms.com
