State Value Added Tax In India
DOWNLOAD
Download State Value Added Tax In India PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get State Value Added Tax In India book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Value Added Tax Experiences Of India And Other Countries
DOWNLOAD
Author : Mahesh C. Purohit
language : en
Publisher:
Release Date : 2007
Value Added Tax Experiences Of India And Other Countries written by Mahesh C. Purohit and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Value-added tax categories.
About the Book : Value Added Tax (VAT) has emerged as one of the most important fiscal innovations of the present century. As many as 90 countries have switched over to VAT during the last decade and a half bringing the total number of VAT countries to more than 141. India has adopted a system of dual VAT: CenVAT at the federal level and State-VAT at the State level. Haryana was the first State to replace its sales tax by VAT on April 1, 2003. Majority of States (18 States) introduced VAT on April 1, 2005. Since then all other states have switched over to VAT leaving only Uttar Pradesh out of it. In this context, this book presents evolution of VAT, analyses its rationale and brings out the reasons for its popularity as a fiscal measure. In the Indian context, it presents up-to-date developments in introduction of VAT by the Union and by all the States. The coverage includes an in-depth analysis of the rates, base, exemptions, taxation of services and harmonization of tax rates. Due emphasis is given to organization for tax administration, operations of VAT in India and other countries and to the MIS for tax administration. Special emphasis is laid on Tax Information Exchange System (TINXSYS) of India for having information on dealers entering into inter-State trade. The book presents an extremely informative account of the management of VAT in France (especially of the forfeit system for small dealers). GST in Canada, and federal and state VAT in Brazil. In the light of the experiences of all the VAT countries, the study aims at drawing attention towards the key issues in implementation of VAT. About the Author : Dr. Mahesh C Purohit is Director of the Foundation for Public Economics and Policy Research. Earlier, he has worked as Member- Secretary of the Empowered Committee of State Finance Ministers to Monitor Sales Tax Reforms (1999-2001), Secretary to the Committee of State Finance Ministers (1998), Secretary to the Committee of Chief Ministers on VAT and Incentives to Backward Areas (1999), and Member-Secretary to the Committee of Finance Secretaries on Backward Area Incentives (1999). Dr. Purohit has been a Professor at the National Institute of Public Finance and Policy, New Delhi; a Senior Research Fellow at the Centre for Advanced Studies in Industrial Economics and Public Finance, University of Bombay and a Post- Doctoral Fellow at the Department of Economics, University of California, USA. He has been a visiting Professor at the Maison Des Sciences De L Homme, Paris: Institute of Fiscal and Monetary Policy, Tokyo and International Tax Programme, Harvard Law School, Cambridge, M.A. He has undertaken many International assignments that include Advisor in Tax Policy and Chief Technical Advisor, UNDP; member of a Fiscal Mission of IMF and rendered advice to the Royal Government of Bhutan in respect of reforms in their tax system.
State Value Added Tax In India
DOWNLOAD
Author : Mahesh C. Purohit
language : en
Publisher:
Release Date : 2005-01-01
State Value Added Tax In India written by Mahesh C. Purohit and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01-01 with Value-added tax categories.
About the Book : - Sales tax, which has come to occupy a very important place in the fiscal structure of all the states, has now been replaced by State-Value Added Tax (state-VAT). As is the case in most other countries, this is being done to remove the deficiencies in the existing sales tax. In the past, considerable efforts have, in this regard, been made by the Committees of state Finance Ministers of 1995 and 1998 as also by the Committee of Chief Ministers of 1999. In addition, the efforts of the Empowered Committee and the facilitation by the Union Government have enabled almost all the states to go in for state-VAT. Introduction of state-VAT by all the states is indeed a paradigm shift and an important step in tax reform at the sub-national level. It was, however, expected that such a move might cause some implications for the revenue of the states. Also, this being a multi-point sales tax with set-off, it could bring a large number of taxpayers into tax net. This might, therefore, raise issues of cost of compliance as also of corruption, if not implemented according to the principles of VAT. This study, therefore, is the first attempt to empirically examine the effects of introduction state-VAT to replace the existing sales tax in the states. For an indepth analysis it takes a case study of Rajasthan and recommends measures needed to improve governance from the point of tax department of all the states as also from the view of taxpayers. The study also recommends measures needed to improve the structure of VAT both in the short-run and in the medium run. Finally, the study recommends as a measure of second-generation reforms to have just one comprehensive State-VAT (by merger of CenVAT into state-VAT) and some restructuring of state taxes. About the Author: - Dr. Mahesh C. Purohit is Director of the Foundation for Public Economics and Policy Research. Earlier, he has worked as Member- Secretary of the Empowered Committee of State Finance Ministers to Monitor Sales Tax Reforms, Secretary to the Committee of State Finance Ministers (1998), Secretary to the Committee of Chief Ministers on VAT and Incentives to Backward Areas (1999), and Member-Secretary to the Committee of Finance Secretaries on Backward Area Incentives (1999). Dr. Purohit has been a Professor at the National Institute of Public Finance and Policy, New Delhi, a Senior Research Fellow at the Centre for Advanced Studies in Industrial Economics and Public Finance, University of Bombay and a Post- Doctoral Fellow at the Department of Economics, University of California, USA. He has been a visiting Professor at the Maison Des Sciences De L Homme, Paris; Institute of Fiscal and Monetary Policy, Tokyo; and International Tax Programme, Harvard Law School, Cambridge, M.A. As part of his work on commodity taxes, Prof. Purohit has visited many countries such as Belgium, Bhutan, Brazil, Canada, France, Korea, Japan, Singapore and United Kingdom for an in-depth understanding of the issues in VAT policy and management. He has undertaken many International assignments that include Advisor in Tax Policy and Chief Technical Advisor, UNDP; member of a Fiscal Mission of IMF; and rendered advice to the Royal Government of Bhutan in respect of reforms in their tax system. Prof. Purohit has authored about a dozen books and a large number of articles in Indian and International journals in the areas of public finance, industrial economics and environmental protection. His two important publications are: State-VAT in India and Sales Tax and Value Added Tax in India.
Sub National Value Added Tax In India
DOWNLOAD
Author : Naseem A. Zaidi
language : en
Publisher:
Release Date : 2008
Sub National Value Added Tax In India written by Naseem A. Zaidi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Value-added tax categories.
Working With Vat
DOWNLOAD
Author : Kul Bhushan
language : en
Publisher: Pearson Education India
Release Date : 2006
Working With Vat written by Kul Bhushan and has been published by Pearson Education India this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Export duties categories.
Economics Of Value Added Tax
DOWNLOAD
Author : Mohan Prasad Shrivastava
language : en
Publisher: APH Publishing
Release Date : 2004
Economics Of Value Added Tax written by Mohan Prasad Shrivastava and has been published by APH Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Value-added tax categories.
This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
Reform Of Domestic Trade Taxes In India
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 1994
Reform Of Domestic Trade Taxes In India written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Value added tax categories.
Study of a possible system of Value Added Tax (VAT) for India.
Value Added Tax In North East India
DOWNLOAD
Author :
language : en
Publisher: Mittal Publications
Release Date : 2009
Value Added Tax In North East India written by and has been published by Mittal Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Value-added tax categories.
Papers presented at a seminar held at Itanagar during 15-16 February 2008.
Impact Of Value Added Tax On State Revenue Of India
DOWNLOAD
Author : Ritu Sharma
language : en
Publisher:
Release Date : 2013
Impact Of Value Added Tax On State Revenue Of India written by Ritu Sharma and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Finance, Public categories.
Goods And Services Tax Gst In India
DOWNLOAD
Author : Dr. Venkatesh Shantapppa Katke
language : en
Publisher: Lulu.com
Release Date :
Goods And Services Tax Gst In India written by Dr. Venkatesh Shantapppa Katke and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Gst
DOWNLOAD
Author : C. P. Chandrasekhar
language : en
Publisher: K N Raj Centre for Planning and Centre State Financial Relations, Mahatma Gandhi University
Release Date : 2016-12-01
Gst written by C. P. Chandrasekhar and has been published by K N Raj Centre for Planning and Centre State Financial Relations, Mahatma Gandhi University this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-01 with Business & Economics categories.
The 101st Constitution Amendment Act 2016 on GST is a big leap for the fiscal reforms relating to the Indirect Tax regime in India as it seeks to introduce a single, comprehensive tax that will subsume other indirect taxes on consumption like sales and service taxes, strengthen the nation’s tax institutions, dismantle barriers that exist across States and create a common market. The main objective of the GST Act is to replace the existing multi layered indirect tax regimes instituted by the Union and State Governments and to unify them across the country. It is a comprehensive value added tax on the manufacture, sale and consumption of goods and services, levied and collected on value addition at each stage of sale or purchase of goods or supply of services based on the input tax credit method but without State boundaries. The administrative power generally vests with a single authority to levy tax on goods and services. By amalgamating a large number of Central and State taxes into a single tax, GST would pave the way for a common national market. This volume focuses on the GST Act 2016 and its effects on Indian federal polity. And those who contributed papers are C. P. Chandrasekhar, Chirashree Dasgupta, Girish Kumar R., Gopakumar K., Prabhat Patnaik, Reapan Tikoo