Goods and Services Tax in India

Goods and Services Tax in India

Author: R. Kavita Rao

Publisher: Cambridge University Press

Published: 2019-05-23

Total Pages: 217

ISBN-13: 1108473962

DOWNLOAD EBOOK

Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.


Taxation and Gender Equity

Taxation and Gender Equity

Author: Caren Grown

Publisher: IDRC

Published: 2010

Total Pages: 349

ISBN-13: 0415568226

DOWNLOAD EBOOK

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.


Indirect Tax Reform in India

Indirect Tax Reform in India

Author: Yashwant Sinha

Publisher: Sage Publications Pvt. Limited

Published: 2020-03-14

Total Pages: 336

ISBN-13: 9789353289744

DOWNLOAD EBOOK

The book will examines India's indirect tax structure and various reforms that have taken place since 1947 and makes valuable recommendations.


The Theory of Taxation for Developing Countries

The Theory of Taxation for Developing Countries

Author: David M. G. Newbery

Publisher: Oxford University Press, USA

Published: 1987

Total Pages: 720

ISBN-13:

DOWNLOAD EBOOK

Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.


States of Obligation

States of Obligation

Author: Yanni Kotsonis

Publisher: University of Toronto Press

Published: 2014-01-01

Total Pages: 504

ISBN-13: 1442643544

DOWNLOAD EBOOK

Beginning in the 1860s, the Russian Empire replaced a poll tax system that originated with Peter the Great with a modern system of income and excise taxes. Russia began a transformation of state fiscal power that was also underway across Western Europe and North America. States of Obligation is the first sustained study of the Russian taxation system, the first to study its European and transatlantic context, and the first to expose the essential continuities between the fiscal practices of the Russian Empire and the Soviet Union. Using a wealth of materials from provincial and local archives across Russia, Yanni Kotsonis examines how taxation was simultaneously a revenue-raising and a state-building tool, a claim on the person and a way to produce a new kind of citizenship. During successive political, wartime, and revolutionary crises between 1855 and 1928, state fiscal power was used to forge social and financial unity and fairness and a direct relationship with individual Russians. State power eventually overwhelmed both the private sector economy and the fragile realm of personal privacy. States of Obligation is at once a study in Russian economic history and a reflection on the modern state and the modern citizen.


Designing a Tax Administration Reform Strategy

Designing a Tax Administration Reform Strategy

Author: Ms.Katherine Baer

Publisher: International Monetary Fund

Published: 1997-03-01

Total Pages: 37

ISBN-13: 1451980396

DOWNLOAD EBOOK

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.


Tax Administration Reform in China

Tax Administration Reform in China

Author: John Brondolo

Publisher: International Monetary Fund

Published: 2016-03-17

Total Pages: 67

ISBN-13: 1475523610

DOWNLOAD EBOOK

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.