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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
Titel: The Oxford Handbook of Tax System in India: ...
Verlag: Oxford University Press
Buchbeschreibung OXFORD UNIV PR Aug 2014, 2014. Buch. Buchzustand: Neu. 231x155x28 mm. Neuware - This book evaluates the existing taxes levied both by the Centre and the State Governments and puts forth the second generation reforms that are need of hour. More importantly, it presents the reforms through the introduction of goods and services tax (GST) and Direct Tax Code (DTC) to have a robust tax system in India. 404 pp. Englisch. Artikel-Nr. 9780198092278