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Author: Caren Grown
Publisher: IDRC
ISBN: 0415568226
Category : Business & Economics
Languages : en
Pages : 349
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Book Description
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Author: Caren Grown
Publisher: IDRC
ISBN: 0415568226
Category : Business & Economics
Languages : en
Pages : 349
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Book Description
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Author: Parthasarathi Shome
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507
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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.
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: 9788177084108
Category : Taxation
Languages : en
Pages : 0
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Book Description
This book describes and analyses the tax system and the tax structure developments in India since Independence in 1947 focusing on post-1991 reforms. It places current developments in the field of taxation in perspective. The book is divided into seven parts dealing with the following subjects: pre-Independence tax system, post-Independence tax policy, central and state tax revenue, structure of central taxes, structure of state taxes, federal aspects of Indian taxation, and international aspects of Indian taxation. Part VIII consists of time series tax statistics of India 1950-51 to 2013-14/2015-16.
Author: Nigam Nuggehalli
Publisher: Springer
ISBN: 9788132236689
Category : Law
Languages : en
Pages : 112
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Book Description
This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian “story” of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation. The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government’s attempts to establish, through legislation, the dominance of status over contracts. Whereas traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.
Author: Parthasarathi Shome
Publisher:
ISBN: 9788125051800
Category : Tax administration and procedure
Languages : en
Pages : 420
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Book Description
Author: Mahesh C. Purohit
Publisher: Oxford Handbooks
ISBN: 9780198092278
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
The existing tax system in India yields a low tax-GDP ratio as a major proportion of the population is dependent on agriculture which is practically untaxed. Similarly the service sector, which has the largest contribution in GDP, is also not fully taxed. Due to the structural reforms that were initiated in the nineties, the growth in revenue from indirect taxes has come down while the revenue from direct taxes has showed an accelerated growth. This study on the tax system in India evaluates the existing taxes that are being levied by both the Centre and the State Governments. It analyses tax structure in terms of rates, base, slabs, and exemptions, and its administration and operations to provide estimates of revenue's growth rate and buoyancy and tax effort. The authors not only provide detailed data on the existing structure and administration but also discuss the second generation reforms to address the issues that have emerged since the earlier reforms in 1991. More particularly they discuss the significant and important Direct Tax Code (DTC) and Goods and Services Tax (GST) that the Indian government is likely to introduce soon. They stress that these tax reforms will help India make further progress towards an open economy as well as ensure that Indian traders and manufacturers become more competitive and efficient in the international market.
Author: Amaresh Bagchi
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 548
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Book Description
Contributed seminar papers.
![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: 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.
