Sury m m (47 Ergebnisse)

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Hardcover. Zustand: New. Zustand des Schutzumschlags: New. 1st Edition. Contents: Preface. 1. Black money and tax evasion: conceptual settings. 2. Causes and consequences of black money and tax evasion. 3. Methods to generate black money and evade taxes. 4. Estimates of black money/tax evasion. 5. Institutional structure to deal with black money/Tax evasion. 6. Measures adopted to curb black money/tax evasion. 7. International aspects of Indian taxation double taxation. 8. Summing up. Appendices. Bibliography. Index. In recent years, the issue of corruption and black money has come in the forefront after a series of financial scandals. Generation of black money - and its stashing abroad in tax havens and offshore financial centres - has dominated discussions and debate in public fora during the recent past. Members of Parliament, the Supreme Court of India and the public at large have unequivocally expressed concern on the issue, particularly after some reports suggested enormous estimates of such unaccounted wealth being held abroad. After uproar in Parliament, Government of India came out with a White Paper on Black Money in May 2012. The White Paper presented the different facets of black money and its complex relationship with policy and administrative regime in the country. It also reflected upon the policy options and strategies that the Government had been pursuing in the context of recent initiatives, to address the issue of black money and corruption in public life. To meet the deadline set by the Honourable Supreme Court for the previous Government, the new Government of Prime Minister Narendra Modi constituted a Special Investigation Team (SIT), soon after assuming office on May 26, 2014. Headed by Justice M.B. Shah, a former judge of the Supreme Court, SIT was notified on May 27, 2014 to look into the issue of black money. The objective of this book is to explain various facets and dimensions of black money and tax evasion and their complex relationship with the policy and administrative regime in the country. It describes the factors which lead to the generation of black money and records various estimates of black money and tax evasion. It also presents the measures / strategies that the Government of India has been pursuing to tackle this issue, especially recent initiatives and developments. The work, using simple and non-technical language, is descriptive in nature and designed for a cross section of readers for easy understanding of this rather complex branch of fiscal economics. (jacket). …

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Hardcover. Zustand: New. Dust Jacket Included. Contents I Fiscal Federalism Conceptual Settings 1 Features and problems of multi level finance II Evolution of Fiscal Federalism in India 2 Pre Independence history of fiscal federalism 3 Post partition financial adjustments 4 Fiscal relations under the constitution 5 Centralisation of revenues and the need for and mechanism of transfers III Level and Composition of Taxes in India 6 Trends in combined centre and states tax revenues 7 Level and composition of central taxes 8 Level and composition of state taxes 9 Sales tax and state level VAT 10 Taxation of agricultural income IV System of Revenue Sharing Through Finance Commission 11 Arrangements prior to the recommendations of the eleventh Finance Commission 12 Constitution eightieth amendment Act 2000 and the sharing of revenue from all central taxes 13 Additional duties of excise in Lieu of sales Tax 14 Grant in Lieu of Railway passenger Fares Tax 15 Grants in aid of revenues 16 Current issues in Indian fiscal federalism V Highlights and Summary of Each Finance Commission Report From First to Thirteenth Finance Commission 17 First Finance Commission 18 Second Finance Commission 19 Third Finance Commission 20 Fourth Finance Commission 21 Fifth Finance Commission 22 Sixth Finance Commission 23 Seventh Finance Commission 24 Eighth Finance Commission 25 Ninth Finance Commission 26 Tenth Finance Commission 27 Eleventh Finance Commission 28 Twelfth Finance Commission 29 Thirteenth Finance Commission VI State Local Financial Relations in India 30 State local financial relations in India VII Appendices VIII Glossary of fiscal terms IX Time Series public finance data on India Select Bibliography Index Finance is the life blood of a government Arrangements for finance are more complicated in a federal set up than in a unitary form of government A federal system creates a multiple polity based on divided functions and powers among central state and local governments Fiscal federalism as a branch of public finance deals with financial arrangements and their working in a federal polity Fiscal federalism is a subject of topical interest in India in view of some recent developments of historical importance With the passage of the Constitution Seventy third Amendment Act 1992 a uniform structure of Panchayats has emerged throughout the country Similarly the passage of the Constitution Seventy fourth Amendment Act 1992 was a landmark in the history of municipal administration in India As a result of these amendments Panchayats and municipalities are now constitutional bodies forming the third tier of the federal polity of India Furthermore the Constitution Eightieth Amendment Act 2000 significantly changed the manner of distribution of Central tax collections between the Central and State Governments Prior to this amendment income tax and Union excise duties were the only taxes shared with the states This amendment altered the pattern of sharing of Central taxes between the Centre and the States by providing for the sharing of the net proceeds of all Union taxes and duties with the states Still further the Constitution Eighty eighth Amendment Act 2003 included taxes on services under entry 92C in the Union list list 1 in the Seventh Schedule of the Constitution The fiscal Responsibility and Budget management Act 2003 requires rules to be made under the Act to specify the annual targets for reduction of fiscal deficit and revenue deficit contingent liabilities and total liabilities Spread over 30 chapters this book provides a detailed description and analysis of the evolution and the present structure of fiscal federalism in India In particular it contains highlights and summary of each Finance Commission Report from First to Thirteenth Finance Commission A detailed note on the National Level Goods and Services Tax GST scheduled to be introduced from April 1 2011 also forms part of the book Besides it contains time series data 1950 51 to 2010 11 on Indias Public finances It also includes a. tables (illustrator).…

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Soft cover. Zustand: New. Governments are big and important in modern times. People depend on their government to protect themselves against external aggression, internal disorders, pollution, epidemics, social injustice, exploitation, unemployment and poverty. Furthermore, a government is expected to: (a) provide educational, medical and housing facilities, (b) build roads, bridges and communication networks, (c) ensure personal freedom and enforcement of contracts, and (d) maintain democratic institutions and cordial relations with foreign countries. Furthermore, present day economies are complex and hence need constant monitoring on the part of the government to deal with such economic problems as inflation, recession, and deficit in the balance of payments. Hence, active participation of the government in the economic life of a country is recognised by economists the world over. Modern governments are equipped with several powers to influence the working of an economy directly and indirectly. A government may participate in economic activities directly by assuming the role of a producer, banker, transporter and distributor. It may influence production and consumption of commodities through regulatory measures during emergencies like a war. Governments can also influence the level and pattern of production and consumption indirectly through fiscal, monetary, industrial and commercial policies. Public economics is the study of government policy from the viewpoint of equity and economic efficiency. It deals with the modes of government intervention and its implications for mobilization and allocation of resources, distributive justice and economic growth in an economy. Hence, the subject involves formal analysis of taxation and public expenditure policies of the government. In addition, it also includes the study of public goods, market failures, externalities and the problem of free-riding. This book, designed for students pursuing undergraduate and postgraduate courses of Indian Universi.…

Hardcover. Zustand: New. Governments are big and important in modern times. People depend on their government to protect themselves against external aggression, internal disorders, pollution, epidemics, social injustice, exploitation, unemployment, and poverty. Furthermore, a government is expected to: (a) provide educational, medical, and housing facilities, (b) build roads, bridges, and communication networks, (c) ensure personal freedom and enforcement of contracts, and (d) maintain democratic institutions and cordial relations with foreign countries. Furthermore, present day economies are complex and hence need constant monitoring on the part of the government to deal with such economic problems as inflation, recession, and deficit in the balance of payments. Hence, active participation of the government in the economic life of a country is recognised by economists the world over. Modern governments are equipped with several powers to influence the working of an economy directly and indirectly. A government may participate in economic activities directly by assuming the role of a producer, banker, transporter, and distributor. It may influence production and consumption of commodities through regulatory measures during emergencies like a war. Governments can also influence the level and pattern of production and consumption indirectly through fiscal, monetary, industrial, and commercial policies. Public economics is the study of government policy from the viewpoint of equity and economic efficiency. It deals with the modes of government intervention and its implications for mobilization and allocation of resources, distributive justice, and economic growth in an economy. Hence, the subject involves formal analysis of taxation and public expenditure policies of the government. In addition, it also includes the study of public goods, market failures, externalities, and the problem of free-riding. This book explains various aspects of public economics in simple, lucid, and non-technical language. It would connect teachers and students of the subject to the basic concepts, components, and processes of public economics. The book contains 30 chapters which have been organized into 2 parts.&#160.…

Hardcover. Zustand: New. 1st Edition. Contents: I. Central Pay Commissions: First to Sixth: 1. First Central Pay Commission. 2. Second Central Pay Commission. 3. Third Central Pay Commission. 4. Fourth Central Pay Commission. 5. Fifth Central Pay Commission. 6. Sixth Central Pay Commission. II. Seventh Central Pay Commission: 7. Seventh Central Pay Commission at a Glance. 8. Edited Extracts from the Report of the Seventh Central Pay Commission. 9. Summary of Recommendations of the Seventh Central Pay Commission. Appendices. Index. The Government of India constitutes, as a matter of convention, a pay commission after almost every 10 years to review and make recommendations on the wage structure of Central Government civilian and armed forces employees and pensioners. A pay commission, depending on the terms of reference, examines various aspects such as pay and allowances, retirement and death benefits, conditions of service, promotion policy and such other related matters of the wage structure of employees and submits its recommendations to the Government. The Government, in turn, takes the final decision as to the implementation of the recommendations, which may be full or partial or amended or modified. The chairman and members of the pay commission are nominated by the Government. A pay commission is not a constitutional body and therefore the Central Government has a lot of leeway about which part of the report to adopt and in what timeframe. Since India s Independence, 7 pay commissions have been set up, from time to time, to review and recommend wage structure for Central Government employees. Usually a pay commission is given 18 months time to submit its report. A pay commission, before recommending the pay structure, analyzes voluminous data relating, inter alia, to the general economic conditions in the country, financial resources of the government, strength of the work force, and pay structure in public sector and private sector undertakings. Clearly, review and determination of the pay structure of Central Government employees and pensioners is a stupendous and complicated task. Reports of pay commissions provide glimpses of the events, challenges and perceptions of labour leaders and policy makers during the post-Independence period. The present work provides highlights and summary of recommendations of each of the 7 pay commissions which have reported so far. The work is divided into two parts. Part I deals with the Reports of First to Sixth Pay Commission. Part II is exclusively devoted to the Report of the Seventh Central Pay Commission which was submitted to the Government on November 19, 2015. (jacket). …

Hardcover. Zustand: New. Taxes are imposed so that a government may perform its traditional functions (defence and maintenance of law and order), undertake welfare and developmental activities, and make provision for public goods to satisfy collective needs of the people. It has also to pay for its own administration. References to taxes in ancient India are found in Manu Smriti, Kautilya's Arthashastra and other sources. Similarly, vivid accounts of tax system in medieval India are found in contemporary court chronicles, particularly Ain-i-Akbari compiled by Abul Fazl, one of Akbar's courtiers. Travel accounts of visitors, especially those who came from the West, also throw light on the Mughal system of revenue administration. The tax system of British India reflected characteristics of a traditional agricultural economy. Revenues of the central government were dominated by customs duties as domestic requirements for manufactured goods were met mostly by imports, chiefly from Britain. Import duties were levied on almost all items of imports whereas major items subject to export duties were jute and tea in which India enjoyed near-monopoly in the world market. After Independence in 1947, the Indian tax system has undergone major structural changes. It has become comprehensive and complicated over the years. It has successfully mobilised resources to finance developmental, welfare and administrative activities of the public authorities. Restructuring of the tax system constituted a major component of fiscal reforms initiated in 1991. The main focus of the tax reforms was on simplification and rationalisation of both direct and indirect taxes with the objective of augmenting revenues and removing anomalies in the tax structure. Tax reforms in recent years have brought the tax system much closer to best international tax practices. A historic tax reform in the form of goods and services tax (GST) was introduced in India from July 1, 2017. This book provides an exhaustive and critical account of various aspects of the Indian tax system in historical settings. It places current developments in the field of taxation in perspective. The book contains 22 chapters which have been organized into 3 parts. Part I (chapters 1 and 2) is titled Taxes in Ancient and Medieval India. The detailed analysis given in Manu Smriti and Arthashastra on the subject shows the existence of a well-planned taxation system, even in ancient times. Taxes were paid in the form of gold coins, cattle, grains, raw materials and also by rendering personal services. Similarly, there were various types of taxes during the Sultanate period and the Mughal rule. Land revenue by far was the most important source of income for the Mughal rulers. The land revenue system adopted by Akbar has been greatly admired by historians. Part II (chapters 3 to 8) is titled Taxes during British Rule. It explains and examines the financial administration of the British rulers and the introduction of income tax, excise duties and sales tax by them. Rationalization of customs duties, and the working of federal-provincial financial relations are also discussed in this part. Part III (chapters 9 to 22) is titled Post-Independence History of Taxation. This part is further sub-divided into Part III (A) and Part III (B). Part III (A) (chapters 9 to 14) is titled Multiple and Punitive Taxation during Pre-reforms Period (1947 to 1990). It explains the policy of integrated direct tax system introduced soon after Independence in 1947. It also describes the structure of income tax, excise duties, customs duties and sales tax. Part III (B) (chapters 15 to 22) is titled Moderate and Rationalized Tax System in the Post-reforms Period (Since 1991). It deals with approach to tax reforms, rationalization and simplification of income tax, excise duties and customs tariff, introduction of service tax, and states' switch over from sales tax to value added tax (VAT).…

Hardcover. Zustand: New. 1st Edition. Contents: Part I: Taxation of Goods and Services in India Prior to the Introduction of GST. 1. Taxation of goods and services: conceptual framework. 2. Union Excise Duties, Modified Value Added Tax (MODVAT) and Central Value Added Tax (CENVAT). 3. Taxation of services by the central government. 4. State Level Sales Tax/Value Added Tax (VAT). 5. Problems Created by Multiple Taxation of Goods and States Exclusion from Taxing Services. Part II: Structure, Administration and Implications of GST. 6. Constitutional provisions pertaining to taxes in India. 7. Early thoughts and preparations for GST. 8. Goods and services tax council (GST Council). 9. Meaning, justification and components of GST. 10. Salient features of GST. 11. Working mechanism of GST (with illustrations). 12. Exemptions, threshold limits and rate structure under GST. 13. Administration of GST. 14. Technological infrastructure and institutional set-up for implementing GST. 15. Implications of GST for various sectors of the Indian Economy. 16. GST and fiscal federalism. 17. Future challenges facing GST. 18. GST in select countries of the world. Appendices. Select Bibliography. Subject Index. Name Index. The recently introduced Goods and Services Tax (GST) is undoubtedly the biggest tax reform in the fiscal history of India. After missing several deadlines and overcoming almost a decade of political differences-on how to replace a multi-layered set of Central and State taxes and levies with a uniform nationwide tax-GST finally saw the light of day on July 1, 2017. Implementation of GST leaves behind an inefficient, complicated and fragmented indirect tax system. GST has subsumed a profusion of Central and State indirect taxes to create a single unified market. It is slated to make India a seamless national market, boosting trade and industry and, in turn, growth rate. GST is expected to represent a leap forward in creating a much cleaner dual VAT. Common base and common rates-across goods and services and across States and between Centre and States-will facilitate administration and improve compliance while also rendering manageable the collection of taxes on inter-State sales. By amalgamating a large number of Central and State taxes into a single tax and allowing set-off of prior-stage taxes, it would mitigate the ill effects of cascading or pyramiding and pave the way for a common national market. Introduction of GST would also make India s products competitive in the domestic and international markets. It will help improve governance, strengthen tax institutions, facilitate Make-in-India by Making-One-India, and impart buoyancy to the tax base. GST is not merely a tax reform. It is also a reform that will revolutionize the way business is conducted in India. Signifying the spirit of co-operative federalism, GST is a historic and game-changing tax reform. It is 21st century s global standard for VAT in large federal systems. Switching over to GST is fraught with many problems-administrative and technical. However, such problems are endemic to any change of revolutionary proportions. The euphoria created by GST is understandable. It is a new tax shrouded in mystery. Stakeholders-State Governments, tax officials, manufacturers, traders, third parties and consumers-are apprehensive, anxious and uncertain about its implications. GST is like an elephant amidst blind men, each holding a part of it and wondering what it is! It is human nature to resist change because change involves problems, readjustments and additional efforts. Every horse resists the placing of a saddle on its back, but once it is there it prepares itself to run for the rider. Status quo is always cosy but it has deleterious effects in the long-run, particularly in the context of societies. This book explains and examines various aspects of GST, in simple, lucid and non-technical language, for the benefit of a cross-section of readers including teachers and students of economics, commerce, law.…

Hardcover. Zustand: New. Finance is the life blood of a government. Arrangements for finance are more complicated in a federal set up than in a unitary form of government. A federal system creates a multiple polity based on divided functions and powers among central and state governments. Fiscal federalism, as a branch of public finance, deals with financial arrangements and their working in a federal polity. As a financial blueprint of a government, budget is an important instrument to carry out its policies and programmes. It is through the budget that a government arranges financial resources and allocates them among competing uses. The high level of administrative, welfare and developmental activities of the Central Government make for colossal amounts of both receipts and disbursements. Such large-scale public transactions through the budget affect the economy in various ways. The level and composition of taxes influence the allocation of resources among various sectors of the economy, distribution of income among different economic classes, and macro management of the economy. Similarly, the borrowing policy of the Central Government affects the amount of national savings available to the private sector for consumption and investment. No less important are the effects of massive public expenditure on production, distribution and economic stabilization. Budget is not merely a statement of government accounts. It reflects the government's vision and signals the policies to come in future. Budget is also the chief source of government finance statistics to facilitate research and decisions on fiscal and economic matters. 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 Parliament to raise revenues to meet its expenditure. Budget of the government is perhaps the most important annual item on the agenda of the Parliament. Budget papers of the Government of India provide glimpses of the events, challenges and perceptions of the leaders. They highlight contemporary problems of the Indian economy and policy measures taken by the government to solve them, making for a fascinating study of India's march towards development. Fiscal federalism is a subject of topical interest in India in view of some recent developments of historical importance. The Constitution (Eightieth Amendment) Act, 2000, significantly changed the manner of distribution of Central tax collections between the Central and State Governments. Prior to this Amendment, income tax and Union excise duties were the only taxes shared with the States. This Amendment altered the pattern of sharing of Central taxes between the Centre and the States by providing for the sharing of the net proceeds of all Union taxes and duties with the States. Enactment of the Constitution (One Hundred and First Amendment) Act, 2016 and the subsequent introduction of Goods and Services Tax (GST) from July 1, 2017, marked a clear departure from the initial scheme of distribution of taxation powers between the Centre and the States envisaged in the Constitution. Prior to enactment of the said Act, taxation powers between the Centre and the States were clearly demarcated in the Constitution of India with no overlaps between their respective domains. With the introduction of GST, fiscal federalism in India has moved from mutually exclusive to concurrent powers of taxation for the Centre and the States. Recommendations of the Finance Commission constitute the core of fiscal federalism in India. Finance Commission is a unique feature of the Indian Constitution without parallel in the existing federal constitutions of the world. Reports of the Finance Commissions provide in-depth insights into problems and their solutions in the highly complex area of federal finance. These Reports examine in detail, contemporary issues in Centre-State financial relations and recommend measures to solve them.…