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This book examines various theoretical issues related to the operation of VAT. It provides an overview of the present tax system of India. More specifically, it traces the efforts …
The government is big and important in our times. We depend on the government to protect ourselves against external aggression, internal disorders, pollution, epidemics, social …
Restructuring of the tax system has constituted a major component of fiscal reforms in India since 1991. The main focus of the tax reforms has been on simplification and …
Among the various indices of ability-to-pay taxes, income is regarded by far the most appropriate. This book examines various analytical and policy issues associated with the …
In spite of extensive fiscal reforms undertaken during the nineties, India's public finances face numerous problems. While the taxation system remains distortionary and fragmented, …
The recently introduced Goods and Services Tax (GST) is the biggest tax reform in the fiscal history of India. After missing several deadlines and overcoming almost a decade of …
Governments are big and important in modern times. People depend on their government to protect themselves against external aggression, internal disorders, pollution, epidemics, …
In India, the Central Government budget is designed mainly to ensure Parliamentary control and accounting scrutiny. Each year the Government has to obtain the authority of the …