Indirect tax reform in India : 1947 to GST and beyond / Yashwant Sinha, Vinay K. Srivastava.
Material type: TextLanguage: English Original language: English Publication details: New Delhi : SAGE Publishing, 2020Description: xv, 294 p. 22 cmISBN: 9789353289713Subject(s): Indirect taxation -- 1947- -- India | India -- Economic conditionDDC classification: 336.294 Summary: "Indirect taxes have played an increasingly important role in the Indian economy. Indirect tax was first introduced in India in 1944 in the form of excise duty on Indian products as a measure of protection for goods imported from the UK. In the course of time, it became a well-established tax to shore up government finances. The need for reform in indirect taxes was felt soon after Independence, and several committees were appointed for this purpose. From there, the process of reforms of indirect taxes in India went through ups and downs till the introduction of the Goods and Services Tax (GST) in 2017. Indirect Tax Reform in India: 1947 to GST and Beyond maps these developments in detail and analyses the political economy behind it. It also deals with the current problems, the conceptual infirmities and the reforms needed urgently to restrict the disruption it has caused in the economy so far. This book outlines the impact of the past measures and the present changes, and suggests the future course of action for a better future"-- Provided by publisher.Item type | Current library | Call number | Status | Date due | Barcode |
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Textual Documents | Institute of Development Studies Kolkata | 336.294 S61781i (Browse shelf (Opens below)) | Available | 8505 |
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336.271409541 M 312 V Value added tax in north-east India : issues and strategies / | 336.2714095414 D 11 V VAT : rate chart / | 336.2714095414 M 11 W West Bengal Value Added Tax / | 336.294 S61781i Indirect tax reform in India : | 336.294 SI 64 T Taxman's direct taxes : law and practice / | 336.294 SI 64 T Taxman's direct taxes : law and practice / | 336.294 SI64T Taxmann's Direct taxes : law & practice / |
"Indirect taxes have played an increasingly important role in the Indian economy. Indirect tax was first introduced in India in 1944 in the form of excise duty on Indian products as a measure of protection for goods imported from the UK. In the course of time, it became a well-established tax to shore up government finances. The need for reform in indirect taxes was felt soon after Independence, and several committees were appointed for this purpose. From there, the process of reforms of indirect taxes in India went through ups and downs till the introduction of the Goods and Services Tax (GST) in 2017. Indirect Tax Reform in India: 1947 to GST and Beyond maps these developments in detail and analyses the political economy behind it. It also deals with the current problems, the conceptual infirmities and the reforms needed urgently to restrict the disruption it has caused in the economy so far. This book outlines the impact of the past measures and the present changes, and suggests the future course of action for a better future"-- Provided by publisher.
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