Author: Sanjeev Kumar
Publisher: Cambridge Scholars Publishing
ISBN: 1443894338
Category : Business & Economics
Languages : en
Pages : 145
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.
Taxation and Revenue Collection in Ancient India
Author: Sanjeev Kumar
Publisher: Cambridge Scholars Publishing
ISBN: 1443894338
Category : Business & Economics
Languages : en
Pages : 145
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.
Publisher: Cambridge Scholars Publishing
ISBN: 1443894338
Category : Business & Economics
Languages : en
Pages : 145
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.
Public Finance in Ancient India
Author: K.R. Sarkar
Publisher: Abhinav Publications
ISBN: 9788170170723
Category :
Languages : en
Pages : 296
Book Description
This book is an attempt to focus the attention on the sound economic ideas, magnificent financial management prevalent in ancient India. To start with a comparative position of ancient India and other ancient seats of civilization in this regard has been highlighted. The principles of Taxation, classification of Revenues–both from tax and non-tax sources and various taxes in vogue such as Land Revenue, Customs, Excise Duty, Sales Tax, Excess Profits Tax, Octroi etc. and also revenue from non-tax sources feature in the few subsequent chapters. The principles of expenditure and classification of State expenditure–Military, Civil and Welfare-oriented expenditures–are dealt with in the next few chapters. Financial Administration and methods of Accounting and also Budget including performance budget have been discussed. The findings of this book are based not only on the literary sources but also on the epigraphical evidences.
Publisher: Abhinav Publications
ISBN: 9788170170723
Category :
Languages : en
Pages : 296
Book Description
This book is an attempt to focus the attention on the sound economic ideas, magnificent financial management prevalent in ancient India. To start with a comparative position of ancient India and other ancient seats of civilization in this regard has been highlighted. The principles of Taxation, classification of Revenues–both from tax and non-tax sources and various taxes in vogue such as Land Revenue, Customs, Excise Duty, Sales Tax, Excess Profits Tax, Octroi etc. and also revenue from non-tax sources feature in the few subsequent chapters. The principles of expenditure and classification of State expenditure–Military, Civil and Welfare-oriented expenditures–are dealt with in the next few chapters. Financial Administration and methods of Accounting and also Budget including performance budget have been discussed. The findings of this book are based not only on the literary sources but also on the epigraphical evidences.
Taxation History, Theory, Law and Administration
Author: Parthasarathi Shome
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507
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.
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507
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.
Taxation in Ancient India
Author: Kunwar Deo Prasad
Publisher: Mittal Publications
ISBN: 9788170990062
Category : Business & Economics
Languages : en
Pages : 198
Book Description
This Book Attempts To Deal With All The Important Aspects Of Taxation From The Earliest Times In India Upto The Gupta Period. Besides, It Aims To Present A Comparative Study Of The Priciples And Tenets Of Ancient Indian Tax System And The Modern Fiscal Developments.
Publisher: Mittal Publications
ISBN: 9788170990062
Category : Business & Economics
Languages : en
Pages : 198
Book Description
This Book Attempts To Deal With All The Important Aspects Of Taxation From The Earliest Times In India Upto The Gupta Period. Besides, It Aims To Present A Comparative Study Of The Priciples And Tenets Of Ancient Indian Tax System And The Modern Fiscal Developments.
Rebellion, Rascals, and Revenue
Author: Michael Keen
Publisher: Princeton University Press
ISBN: 0691199981
Category : Business & Economics
Languages : en
Pages : 536
Book Description
An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.
Publisher: Princeton University Press
ISBN: 0691199981
Category : Business & Economics
Languages : en
Pages : 536
Book Description
An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.
Making the Property Tax Work
Author: Roy W. Bahl
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 494
Book Description
Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 494
Book Description
Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.
The Culture and Civilisation of Ancient India in HIstorical Outline
Author: D D Kosambi
Publisher: Taylor & Francis
ISBN: 1000653471
Category : History
Languages : en
Pages : 251
Book Description
First published in 1965, The Culture and Civilisation of Ancient India in Historical Outline is a strikingly original work, the first real cultural history of India. The main features of the Indian character are traced back into remote antiquity as the natural outgrowth of historical process. Did the change from food gathering and the pastoral life to agriculture make new religions necessary? Why did the Indian cities vanish with hardly a trace and leave no memory? Who were the Aryans – if any? Why should Buddhism, Jainism, and so many other sects of the same type come into being at one time and in the same region? How could Buddhism spread over so large a part of Asia while dying out completely in the land of its origin? What caused the rise and collapse of the Magadhan empire; was the Gupta empire fundamentally different from its great predecessor, or just one more ‘oriental despotism’? These are some of the many questions handled with great insight, yet in the simplest terms, in this stimulating work. This book will be of interest to students of history, sociology, archaeology, anthropology, cultural studies, South Asian studies and ethnic studies.
Publisher: Taylor & Francis
ISBN: 1000653471
Category : History
Languages : en
Pages : 251
Book Description
First published in 1965, The Culture and Civilisation of Ancient India in Historical Outline is a strikingly original work, the first real cultural history of India. The main features of the Indian character are traced back into remote antiquity as the natural outgrowth of historical process. Did the change from food gathering and the pastoral life to agriculture make new religions necessary? Why did the Indian cities vanish with hardly a trace and leave no memory? Who were the Aryans – if any? Why should Buddhism, Jainism, and so many other sects of the same type come into being at one time and in the same region? How could Buddhism spread over so large a part of Asia while dying out completely in the land of its origin? What caused the rise and collapse of the Magadhan empire; was the Gupta empire fundamentally different from its great predecessor, or just one more ‘oriental despotism’? These are some of the many questions handled with great insight, yet in the simplest terms, in this stimulating work. This book will be of interest to students of history, sociology, archaeology, anthropology, cultural studies, South Asian studies and ethnic studies.
The Roman Empire and the Indian Ocean
Author: Raoul McLaughlin
Publisher: Pen and Sword
ISBN: 1473840953
Category : History
Languages : en
Pages : 513
Book Description
This study of ancient Roman shipping and trade across continents reveals the Roman Empire’s far-reaching impact in the ancient world. In ancient times, large fleets of Roman merchant ships set sail from Egypt on voyages across the Indian Ocean. They sailed from Roman ports on the Red Sea to distant kingdoms on the east coast of Africa and southern Arabia. Many continued their voyages across the ocean to trade with the rich kingdoms of ancient India. Along these routes, the Roman Empire traded bullion for valuable goods, including exotic African products, Arabian incense, and eastern spices. This book examines Roman commerce with Indian kingdoms from the Indus region to the Tamil lands. It investigates contacts between the Roman Empire and powerful African kingdoms, including the Nilotic regime that ruled Meroe and the rising Axumite Realm. Further chapters explore Roman dealings with the Arab kingdoms of southern Arabia, including the Saba-Himyarites and the Hadramaut Regime, which sent caravans along the incense trail to the ancient rock-carved city of Petra. The first book to bring these subjects together in a single comprehensive study, The Roman Empire and the Indian Ocean reveals Rome’s impact on the ancient world and explains how international trade funded the legions that maintained imperial rule.
Publisher: Pen and Sword
ISBN: 1473840953
Category : History
Languages : en
Pages : 513
Book Description
This study of ancient Roman shipping and trade across continents reveals the Roman Empire’s far-reaching impact in the ancient world. In ancient times, large fleets of Roman merchant ships set sail from Egypt on voyages across the Indian Ocean. They sailed from Roman ports on the Red Sea to distant kingdoms on the east coast of Africa and southern Arabia. Many continued their voyages across the ocean to trade with the rich kingdoms of ancient India. Along these routes, the Roman Empire traded bullion for valuable goods, including exotic African products, Arabian incense, and eastern spices. This book examines Roman commerce with Indian kingdoms from the Indus region to the Tamil lands. It investigates contacts between the Roman Empire and powerful African kingdoms, including the Nilotic regime that ruled Meroe and the rising Axumite Realm. Further chapters explore Roman dealings with the Arab kingdoms of southern Arabia, including the Saba-Himyarites and the Hadramaut Regime, which sent caravans along the incense trail to the ancient rock-carved city of Petra. The first book to bring these subjects together in a single comprehensive study, The Roman Empire and the Indian Ocean reveals Rome’s impact on the ancient world and explains how international trade funded the legions that maintained imperial rule.
State and Government in Ancient India
Author: Anant Sadashiv Altekar
Publisher: Motilal Banarsidass Publ.
ISBN: 9788120810099
Category : India
Languages : en
Pages : 428
Book Description
Publisher: Motilal Banarsidass Publ.
ISBN: 9788120810099
Category : India
Languages : en
Pages : 428
Book Description
Aspects of Political Ideas and Institutions in Ancient India
Author: Ram Sharan Sharma
Publisher: Motilal Banarsidass Publ.
ISBN: 9788120808270
Category : History
Languages : en
Pages : 504
Book Description
The present work Aspects of Political Ideas and Institutions in Ancient Indian discusses different views on the origin and nature of the state in ancient India. It also deals with stages and processes of state formation and examines the relevance of caste and kin-based collectivities to the construction of polity. The Vedic assemblies are studied in some detail, and developments in political organisation are presented in relation to their changing social and economic background. The book also shows how religion and rituals were brought in the service of the ruling class.
Publisher: Motilal Banarsidass Publ.
ISBN: 9788120808270
Category : History
Languages : en
Pages : 504
Book Description
The present work Aspects of Political Ideas and Institutions in Ancient Indian discusses different views on the origin and nature of the state in ancient India. It also deals with stages and processes of state formation and examines the relevance of caste and kin-based collectivities to the construction of polity. The Vedic assemblies are studied in some detail, and developments in political organisation are presented in relation to their changing social and economic background. The book also shows how religion and rituals were brought in the service of the ruling class.