Trends and Issues in Tax Policy and Reform in India

Trends and Issues in Tax Policy and Reform in India PDF Author: M. Govinda Rao
Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 71

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Trends and Issues in Tax Policy and Reform in India

Trends and Issues in Tax Policy and Reform in India PDF Author: M. Govinda Rao
Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 71

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Book Description


Tax Revenue in India

Tax Revenue in India PDF Author: Pratap Singh (PhD scholar)
Publisher:
ISBN: 9788194039846
Category : Revenue
Languages : en
Pages : 28

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Tax System Reforms in India

Tax System Reforms in India PDF 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.

Economic Policy and Tax Reform in India

Economic Policy and Tax Reform in India PDF Author: K. Puttaswamaiah
Publisher: Indus Publishing
ISBN: 9788173870149
Category : Business & Economics
Languages : en
Pages : 252

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Contributed articles.

Taxing Wages 2021

Taxing Wages 2021 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651

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Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

India Policy Forum, 2005-06

India Policy Forum, 2005-06 PDF Author: Suman Bery
Publisher: SAGE Publications Pvt. Limited
ISBN: 9780761935407
Category : Social Science
Languages : en
Pages : 0

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Book Description
The India Policy Forum (IPF) is an annual publication dedicated to analyzing contemporary trends in the Indian economy. A joint publication of the National Council of Applied Economic Research in India and the Brookings Institution in the United States, the IPF serves as a forum for a global network of scholars interested in India's economic transformation. Among the topics covered in the 2005-06 volume are: The Impact of Excessive Budget Deficits; Trends and Issues in Tax Policy and Reform in India; Whether an Inflation-Targeting Framework is Applicable to India; Employment, Wages, and Inequality; and Universal Telecommunications Service in India.

Tax Policy Reforms 2020 OECD and Selected Partner Economies

Tax Policy Reforms 2020 OECD and Selected Partner Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125

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Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.

The Tax System in India

The Tax System in India PDF 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

Taxation in Developing Countries

Taxation in Developing Countries PDF Author: Roger Gordon
Publisher: Columbia University Press
ISBN: 0231520077
Category : Political Science
Languages : en
Pages : 321

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Book Description
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

The Tax System in India

The Tax System in India PDF 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.