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.
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.
Mahesh C Purohit is Director and President at Foundation for Public Economics and Policy Research, New Delhi. Vishnu Kanta Purohit is Associate Professor at Indraprastha College for Women, University of Delhi.
Inhaltsangabe
Preface List of Tables List of Figures List of Boxes List of Annexures List of Abbreviations 1. Introduction 2. Fiscal Significance of Taxes 3. Taxes on International Trade 4. Union Taxes on Income and Property 5. Central Domestic Trade Taxes 6. State Taxes on Income and Property 7. States' Domestic Trade Taxes 8. Local Taxes 9. Need for Further Reforms References Index About the Authors
Preface List of Tables List of Figures List of Boxes List of Annexures List of Abbreviations 1. Introduction 2. Fiscal Significance of Taxes 3. Taxes on International Trade 4. Union Taxes on Income and Property 5. Central Domestic Trade Taxes 6. State Taxes on Income and Property 7. States' Domestic Trade Taxes 8. Local Taxes 9. Need for Further Reforms References Index About the Authors
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