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In any nation, mobilizing resources through tax reforms serves the twin purpose of having a rational structure and generating higher resources in an equitable and efficient manner. While one-shot tax reforms were attempted in India during the 1990s, a thorough review of the country`s tax system is essential to customize it for a competitive open economy and to have a unified Indian market. Recognizing the continuous need for tax restructuring in order to strengthen the Indian economy, this study highlights the need for second generation reforms. It evaluates the structure and operations of existing taxes levied both by the central and the state governments. It presents estimates of growth rate, buoyancy, and tax effort, and analyses the causes for low tax-GDP ratio in India as compared to other equi-level countries. The authors also suggest policy imperatives for reforms, taking into account taxpayer conveniences and client services, and examine important initiatives such as upgrading the existing management information system (MIS) for tax administration, the introduction of a Direct Tax Code and a Goods and Services Tax. Analysing the structure and the governance of taxes, this handbook presents a comprehensive review of the contemporary issues in Indian tax policy and administration. Printed Pages: 424. Buchnummer des Verkäufers 85564
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.
About the Author:
Mahesh C. Purohit, Director/President, Foundation for Public Economics and Policy Research, New Delhi,Vishnu Kanta Purohit, Associate Professor, Indraprastha College for Women, University of Delhi
Mahesh C Purohit is Director and President at Foundation for Public Economics and Policy Research, New Delhi.
Vishnu Kanta Purohit is Associate Professor at Indraprastha College for Women, University of Delhi.
Titel: The Oxford Handbook of Tax System in India: ...
Verlag: Oxford University Press
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