Author: Mahesh C. Purohit
Publisher: Oxford Handbooks
ISBN: 9780198092278
Category : Business & Economics
Languages : en
Pages : 0
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.
The Oxford Handbook of Tax System in India
Author: Mahesh C. Purohit
Publisher: Oxford Handbooks
ISBN: 9780198092278
Category : Business & Economics
Languages : en
Pages : 0
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.
Publisher: Oxford Handbooks
ISBN: 9780198092278
Category : Business & Economics
Languages : en
Pages : 0
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.
The Oxford Handbook of Indian Foreign Policy
Author: David Malone
Publisher: Oxford Handbooks
ISBN: 019874353X
Category : Political Science
Languages : en
Pages : 769
Book Description
Following the end of the Cold War, the economic reforms in the early 1990s, and ensuing impressive growth rates, India has emerged as a leading voice in global affairs, particularly on international economic issues. Its domestic market is fast-growing and India is becoming increasingly important to global geo-strategic calculations, at a time when it has been outperforming many other growing economies, and is the only Asian country with the heft to counterbalance China. Indeed, so much is India defined internationally by its economic performance (and challenges) that other dimensions of its internal situation, notably relevant to security, and of its foreign policy have been relatively neglected in the existing literature. This handbook presents an innovative, high profile volume, providing an authoritative and accessible examination and critique of Indian foreign policy. The handbook brings together essays from a global team of leading experts in the field to provide a comprehensive study of the various dimensions of Indian foreign policy.
Publisher: Oxford Handbooks
ISBN: 019874353X
Category : Political Science
Languages : en
Pages : 769
Book Description
Following the end of the Cold War, the economic reforms in the early 1990s, and ensuing impressive growth rates, India has emerged as a leading voice in global affairs, particularly on international economic issues. Its domestic market is fast-growing and India is becoming increasingly important to global geo-strategic calculations, at a time when it has been outperforming many other growing economies, and is the only Asian country with the heft to counterbalance China. Indeed, so much is India defined internationally by its economic performance (and challenges) that other dimensions of its internal situation, notably relevant to security, and of its foreign policy have been relatively neglected in the existing literature. This handbook presents an innovative, high profile volume, providing an authoritative and accessible examination and critique of Indian foreign policy. The handbook brings together essays from a global team of leading experts in the field to provide a comprehensive study of the various dimensions of Indian foreign policy.
The Oxford Handbook of the Indian Constitution
Author: Sujit Choudhry
Publisher: Oxford University Press
ISBN: 0191058629
Category : Law
Languages : en
Pages : 1328
Book Description
The Indian Constitution is one of the world's longest and most important political texts. Its birth, over six decades ago, signalled the arrival of the first major post-colonial constitution and the world's largest and arguably most daring democratic experiment. Apart from greater domestic focus on the Constitution and the institutional role of the Supreme Court within India's democratic framework, recent years have also witnessed enormous comparative interest in India's constitutional experiment. The Oxford Handbook of the Indian Constitution is a wide-ranging, analytical reflection on the major themes and debates that surround India's Constitution. The Handbook provides a comprehensive account of the developments and doctrinal features of India's Constitution, as well as articulating frameworks and methodological approaches through which studies of Indian constitutionalism, and constitutionalism more generally, might proceed. Its contributions range from rigorous, legal studies of provisions within the text to reflections upon historical trends and social practices. As such the Handbook is an essential reference point not merely for Indian and comparative constitutional scholars, but for students of Indian democracy more generally.
Publisher: Oxford University Press
ISBN: 0191058629
Category : Law
Languages : en
Pages : 1328
Book Description
The Indian Constitution is one of the world's longest and most important political texts. Its birth, over six decades ago, signalled the arrival of the first major post-colonial constitution and the world's largest and arguably most daring democratic experiment. Apart from greater domestic focus on the Constitution and the institutional role of the Supreme Court within India's democratic framework, recent years have also witnessed enormous comparative interest in India's constitutional experiment. The Oxford Handbook of the Indian Constitution is a wide-ranging, analytical reflection on the major themes and debates that surround India's Constitution. The Handbook provides a comprehensive account of the developments and doctrinal features of India's Constitution, as well as articulating frameworks and methodological approaches through which studies of Indian constitutionalism, and constitutionalism more generally, might proceed. Its contributions range from rigorous, legal studies of provisions within the text to reflections upon historical trends and social practices. As such the Handbook is an essential reference point not merely for Indian and comparative constitutional scholars, but for students of Indian democracy more generally.
The Oxford Handbook of Asian Business Systems
Author: Michael A. Witt
Publisher: Oxford University Press, USA
ISBN: 0199654921
Category : Business & Economics
Languages : en
Pages : 754
Book Description
The Handbook explores institutional variations across the political economies of different societies within Asia. It includes empirical analysis of 13 major Asian business systems between India and Japan, and examines these in a comparative, historical, and theoretical context.
Publisher: Oxford University Press, USA
ISBN: 0199654921
Category : Business & Economics
Languages : en
Pages : 754
Book Description
The Handbook explores institutional variations across the political economies of different societies within Asia. It includes empirical analysis of 13 major Asian business systems between India and Japan, and examines these in a comparative, historical, and theoretical context.
The Oxford Handbook of the Indian Economy
Author: Chetan Ghate
Publisher: OUP USA
ISBN: 0199734585
Category : Business & Economics
Languages : en
Pages : 973
Book Description
India's remarkable economic growth in recent years has made it one of the fastest growing economies in the world. This Oxford Handbook reflects India's growing economic importance on the world stage, and features research on core topics by leading scholars to understand the Indian economic miracle and the obstacles India faces in transforming itself into a modern 21st-century economy.
Publisher: OUP USA
ISBN: 0199734585
Category : Business & Economics
Languages : en
Pages : 973
Book Description
India's remarkable economic growth in recent years has made it one of the fastest growing economies in the world. This Oxford Handbook reflects India's growing economic importance on the world stage, and features research on core topics by leading scholars to understand the Indian economic miracle and the obstacles India faces in transforming itself into a modern 21st-century economy.
The Oxford Handbook of Public Policy
Author: Michael Moran
Publisher: Oxford University Press, USA
ISBN: 0199548455
Category : Political Science
Languages : en
Pages : 997
Book Description
This is part of a ten volume set of reference books offering authoritative and engaging critical overviews of the state of political science. This work explores the business end of politics, where theory meets practice in the pursuit of public good.
Publisher: Oxford University Press, USA
ISBN: 0199548455
Category : Political Science
Languages : en
Pages : 997
Book Description
This is part of a ten volume set of reference books offering authoritative and engaging critical overviews of the state of political science. This work explores the business end of politics, where theory meets practice in the pursuit of public good.
The Oxford Handbook of Legal Studies
Author: Peter Cane
Publisher: Oxford University Press, USA
ISBN: 9780199248179
Category : Law
Languages : en
Pages : 1071
Book Description
This volume provides a widely acessible overview of legal scholarship at the dawn of the 21st century. Through 43 essays by leading legal scholars based in the USA, the UK, Australia, New Zealand, Canada, and Germany, it provides a varied and stimulating set of road maps to guide readers through the increasingly large and conceptually sophisticated body of legal scholarship. Focusing mainly, though not exclusively, on scholarship in the English language and taking an international and comparative approach, the contributors offer original and interpretative accounts of the nature, themes, and preoccupations of research and writing about law. They then go on to consider likely trends in scholarship in the next decade or so.
Publisher: Oxford University Press, USA
ISBN: 9780199248179
Category : Law
Languages : en
Pages : 1071
Book Description
This volume provides a widely acessible overview of legal scholarship at the dawn of the 21st century. Through 43 essays by leading legal scholars based in the USA, the UK, Australia, New Zealand, Canada, and Germany, it provides a varied and stimulating set of road maps to guide readers through the increasingly large and conceptually sophisticated body of legal scholarship. Focusing mainly, though not exclusively, on scholarship in the English language and taking an international and comparative approach, the contributors offer original and interpretative accounts of the nature, themes, and preoccupations of research and writing about law. They then go on to consider likely trends in scholarship in the next decade or so.
International Law of Taxation
Author: Peter Hongler
Publisher: Oxford University Press
ISBN: 019289871X
Category : Law
Languages : en
Pages : 289
Book Description
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Publisher: Oxford University Press
ISBN: 019289871X
Category : Law
Languages : en
Pages : 289
Book Description
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
The Oxford Handbook of International Commercial Policy
Author: Mordechai E. Kreinin
Publisher: Oxford University Press
ISBN: 0195378040
Category : Business & Economics
Languages : en
Pages : 431
Book Description
This volume of contributions from some of the world's best-known international trade economists explores and analyzes the various aspects of commercial policy in a way that standard texts in international economics do not. It does this in two parts: the first part covers general approaches to commercial policy, including theoretical, institutional, historical, and empirical contributions, while the second part is comprised of country-specific and regional applications, including a series of case studies of key players in the international trading system and emerging markets.
Publisher: Oxford University Press
ISBN: 0195378040
Category : Business & Economics
Languages : en
Pages : 431
Book Description
This volume of contributions from some of the world's best-known international trade economists explores and analyzes the various aspects of commercial policy in a way that standard texts in international economics do not. It does this in two parts: the first part covers general approaches to commercial policy, including theoretical, institutional, historical, and empirical contributions, while the second part is comprised of country-specific and regional applications, including a series of case studies of key players in the international trading system and emerging markets.
The Oxford Handbook of Business Groups
Author: Asli M. Colpan
Publisher: Oxford Handbooks Online
ISBN: 019955286X
Category : Business & Economics
Languages : en
Pages : 828
Book Description
This handbook provides a comprehensive analysis of business groups around the world. It focuses on the adaptive and competitive capabilities of business groups and their evolutionary dynamics, as well as considering the historical and theoretical contexts of business groups.
Publisher: Oxford Handbooks Online
ISBN: 019955286X
Category : Business & Economics
Languages : en
Pages : 828
Book Description
This handbook provides a comprehensive analysis of business groups around the world. It focuses on the adaptive and competitive capabilities of business groups and their evolutionary dynamics, as well as considering the historical and theoretical contexts of business groups.