Supreme Court Delineates Scope of New GST Law Quite Widely
Supreme Court Delineates Scope of New GST Law Quite Widely

Author: T. Jain

Publisher:

Published: 2021

Total Pages:

ISBN-13:

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In India various indirect tax laws were replaced by the goods and services tax (GST) legislation, which came into force in July 2017. A plain reading of GST law reveals that its scope is very wide in comparison with pre-GST laws. However, many taxpayers have continued to work upon the assumption that the tax positions taken by them under the pre-GST laws continue to hold good. Similar arguments were made in a recent case before the Supreme Court of India concerning lottery tickets. The Supreme Court's decision rejected arguments based on pre-GST legislation and confirmed the wide scope of GST. In this article, the author examines the implications of this decision and urges taxpayers to undertake appropriate actions to correct their positions.

Government Finance Statistics Manual 2014
Government Finance Statistics Manual 2014

Author: Mrs.Sage De Clerck

Publisher: International Monetary Fund

Published: 2015-03-10

Total Pages: 470

ISBN-13: 1498379214

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The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.

Financial sector taxation
Financial sector taxation

Author: [Anonymus AC08741538]

Publisher:

Published: 2010

Total Pages: 44

ISBN-13: 9789279187353

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"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional tax revenues from the financial sector. The first section reviews the current policy objectives related to the taxation of the financial sector. The second section sheds some light on the current tax treatment of the financial sector. The third section discusses potential tax instruments to reach the goals. The fourth and fifth section respectively assess the advantages and drawbacks of a Financial Transaction Tax and a Financial Activities Tax."--Editor.

Government Finance Statistics Manual 2001
Government Finance Statistics Manual 2001

Author: International Monetary Fund

Publisher: International Monetary Fund

Published: 2001-12-19

Total Pages: 218

ISBN-13: 9781589060616

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This Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics. It is intended as a reference volume for compilers of government finance statistics, fiscal analysts, and other users of fiscal data. The Manual introduces accrual accounting, balance sheets, and complete coverage of government economic and financial activities. It covers concepts, definitions, classifications, and accounting rules, and provides a comprehensive framework for analysis, planning, and policy determination. To the extent possible, the Manual has been harmonized with the System of National Accounts 1993.

In Pursuit of Justice
In Pursuit of Justice

Author: Richard B. Zabel

Publisher:

Published: 2008

Total Pages: 190

ISBN-13:

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In recent years, there has been much controversy about the proper forum in which to prosecute and punish suspected terrorists. Some have endorsed aggressive use of military commissions; others have proposed an entirely new "national security court." However, as the nation strives for a vigorous and effective response to terrorism, we should not lose sight of the important tools that are already at our disposal, nor should we forget the costs and risks of seeking to break new ground by departing from established institutions and practices. As this White Paper shows, the existing criminal justice system has proved successful at handling a large number of important and challenging terrorism prosecutions over the past fifteen years-without sacrificing national security interests, rigorous standards of fairness and due process, or just punishment for those guilty of terrorism-related crimes.

Decentralizing Revenue in Latin America
Decentralizing Revenue in Latin America

Author: Vicente Fretes Cibils

Publisher: Inter-American Development Bank

Published: 2015-04-13

Total Pages: 343

ISBN-13: 1597822124

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This book analyzes the reasons for lackluster performance selected Latin American countries in mobilizing subnational own-source revenues and explores policy options to increase these revenues as efficiently and equitably as possible. Seven case studies--Argentina, Bolivia, Brazil, Colombia, Mexico, Peru, and Venezuela--span a wide range of characteristics, including federal and unitary countries, different geographical sizes, levels of economic development, and degrees of revenue decentralization. In this book, subnational governments include both intermediate and local levels of government, which are distinguished in the case studies. Together, the case studies provide a reasonably representative picture of the challenges faced throughout Latin America in mobilizing subnational own-source revenues in a manner that supports equitable growth.

Options to Improve Tax Compliance and Reform Tax Expenditures
Options to Improve Tax Compliance and Reform Tax Expenditures

Author: United States. Congress. Joint Committee on Taxation

Publisher: Joint Committee on Taxation

Published: 2005

Total Pages: 450

ISBN-13:

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Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.