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Growth and Structure of Outstanding Public Debt in Himachal Pradesh 喜马偕尔邦未偿公共债务的增长和结构
VISION: Journal of Indian Taxation Pub Date : 2019-06-01 DOI: 10.17492/vision.v6i1.183184
Rakesh Kumar Pushap
{"title":"Growth and Structure of Outstanding Public Debt in Himachal Pradesh","authors":"Rakesh Kumar Pushap","doi":"10.17492/vision.v6i1.183184","DOIUrl":"https://doi.org/10.17492/vision.v6i1.183184","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133018096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Fiscal Federalism:Nature and Features of India’s Federal Polity 财政联邦制:印度联邦政体的性质与特征
VISION: Journal of Indian Taxation Pub Date : 2019-06-01 DOI: 10.17492/vision.v6i1.185485
Anu K. Mittal
{"title":"Fiscal Federalism:Nature and Features of India’s Federal Polity","authors":"Anu K. Mittal","doi":"10.17492/vision.v6i1.185485","DOIUrl":"https://doi.org/10.17492/vision.v6i1.185485","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121267956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Comparative Study of Tax Structures of BRICS Countries 金砖国家税收结构比较研究
VISION: Journal of Indian Taxation Pub Date : 2018-06-01 DOI: 10.17492/VISION.V5I1.13215
S. K. Yadav
{"title":"A Comparative Study of Tax Structures of BRICS Countries","authors":"S. K. Yadav","doi":"10.17492/VISION.V5I1.13215","DOIUrl":"https://doi.org/10.17492/VISION.V5I1.13215","url":null,"abstract":"Government of a country imposes various types of tax structures to collect revenue from public. The economic environment of a country is also affected by tax structure of a nation. The present study is an attempt to understand the tax structure of BRICS countries, i.e., Brazil, Russia, India, China and South Africa. The comparison is made by comparing the performance of businesses of BRICS countries on the basis of various tax related parameters such as tax revenue-GDP ratio, number of tax payments, time taken in tax compliances, profit tax paid by businesses in their countries, labor tax and contributions paid by businesses in their respective countries, other taxes paid by businesses to government, total tax rate imposed by countries on businesses etc. In this study it is found that India stands far behind as compared to other BRICS nations in most of these parameters. The study recommends further reforms in Indian tax structure so as to remain competitive with other BRICS members.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130963823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Anti-Profiteering Provisions under GST:A Move Towards Ensuring Consumer Welfare 商品及服务税下的反暴利条文:迈向保障消费者福利的一步
VISION: Journal of Indian Taxation Pub Date : 2018-06-01 DOI: 10.17492/VISION.V5I1.13216
M. Sury
{"title":"Anti-Profiteering Provisions under GST:A Move Towards Ensuring Consumer Welfare","authors":"M. Sury","doi":"10.17492/VISION.V5I1.13216","DOIUrl":"https://doi.org/10.17492/VISION.V5I1.13216","url":null,"abstract":"One of the intended benefits of GST is to ensure reduced prices to consumers by eliminating tax cascading and ensuring availability of tax credit at various stages of production. However, this benefit may not be achieved if the suppliers do not pass on the benefits to the consumers and indulge in illegal profiteering. Therefore, the government has introduced anti-profiteering provisions in GST laws wherein suppliers of goods and services must pass on any reduction in the rate of tax or the benefit of input tax credit to consumers by way of commensurate reduction in prices. If this is not done, the consumer’s interest is protected by the National Anti-profiteering Authority. While it is difficult to reach a definitive conclusion on what implies ‘commensurate’ in a complex production system with multiple stages, these provisions are likely to be a step forward in ensuring consumer welfare.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"347 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134086406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Determination of Tax Literacy: A Systematic Review and Conceptual Framework 税收素养的确定:一个系统回顾和概念框架
VISION: Journal of Indian Taxation Pub Date : 1900-01-01 DOI: 10.17492/jpi.vision.v9i1.912208
Gurpreet Kaur, Shailinder Sekhon
{"title":"Determination of Tax Literacy: A Systematic Review and Conceptual Framework","authors":"Gurpreet Kaur, Shailinder Sekhon","doi":"10.17492/jpi.vision.v9i1.912208","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i1.912208","url":null,"abstract":"This paper proposes a conceptual framework of tax literacy (basic, advance and functional) in the Indian economy by a systematic literature review. Basic tax literacy is based upon one’s understanding of general income tax concepts. Advanced tax literacy is associated with one’s ability to apply the tax knowledge for computing tax liabilities. Functional tax literacy is related to the self-filing of Income Tax Returns (ITRs). Thereafter, primary data was collected from taxpayers to test the proposed framework. This study has applied a tax literacy framework and determined the basic, advance and functional tax literacy level of individual tax payers. The proposed framework may assist future research in providing a structured approach for assessing tax literacy as a factor influencing tax compliance. Furthermore, the results of the study are expected to help the government in deciding the future course of action towards effective policy making for taxation.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123259733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Doctrine of Ultra Vires: Its Relevance Today 越权原则:与今天的关系
VISION: Journal of Indian Taxation Pub Date : 1900-01-01 DOI: 10.17492/jpi.vision.v9i1.912203
Meetu Agarwal
{"title":"The Doctrine of Ultra Vires: Its Relevance Today","authors":"Meetu Agarwal","doi":"10.17492/jpi.vision.v9i1.912203","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i1.912203","url":null,"abstract":"In the scenario, at hand, whether the act is an individual act or a group act, censuring is a necessity. A very important principle known as the ‘Doctrine of Ultra Vires’ helps in defining where a company has gone wrong or taken an action that is outside the scope of the authority of the company. The objective of the Doctrine of Ultra Vires is to ensure that the shareholders and the creditors that provide funding and the assets of the company will not be used for any purpose other than those specified in the Memorandum. This paper delves into the concept of ‘Doctrine of Ultra Vires’ and its relevance today. The paper discusses the meaning, evolution of the concept,the effects, its relevance in the present timesand other aspects of the doctrine.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116672229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Alternative Dispute Resolution at Delhi Mediating Centers: An Analytical Study 德里调解中心的替代性争议解决:分析研究
VISION: Journal of Indian Taxation Pub Date : 1900-01-01 DOI: 10.17492/jpi.vision.v9i2.922203
V. T. Vasagan
{"title":"Alternative Dispute Resolution at Delhi Mediating Centers: An Analytical Study","authors":"V. T. Vasagan","doi":"10.17492/jpi.vision.v9i2.922203","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i2.922203","url":null,"abstract":"Disputes can be resolved outside of the court system by using alternative dispute resolution (ADR). It serves as a means of resolving disputes between parties outside litigation. In India, 33.84 million cases are pending in district courts, while 4.57 million cases are pending in high courts. In addition, there is a huge shortage of judges in district and high courts. It is impossible to get a case resolved quickly in due to overcrowding. Besides, Indian judiciary is encouraging people to settle disputes through ADR system. The present study identified 6 mediating centers located at Delhi. It has been found that there is a positive impact of cases refereed for mediation on cases mediated and cases settled through ADR. Hence, it has been concluded that ADR has strong impact on the settlement disputes and mediating centers are well functioning in handling of disputes.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121074885","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Taxation of E-commerce: Overcoming Challenges to Traditional Tax Regimes 电子商务税收:克服传统税收制度的挑战
VISION: Journal of Indian Taxation Pub Date : 1900-01-01 DOI: 10.17492/jpi.vision.v9i2.922204
Sandeep Jain
{"title":"Taxation of E-commerce: Overcoming Challenges to Traditional Tax Regimes","authors":"Sandeep Jain","doi":"10.17492/jpi.vision.v9i2.922204","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i2.922204","url":null,"abstract":"Given the phenomenal rate of growth of e-commerce in India, the taxability of e-commerce transactions is a pertinent issue in terms of its revenue implications for the government. It is well recognized that e-commerce presents some formidable challenges for the tax administration. With the physical location of both the buyer and the seller of the commodity in question irrelevant for the transaction, assigning tax liability would be hard. In addition, many goods (such as software) sold through e-commerce are directly downloaded and do not necessarily have a physical presence. The paper discusses the taxation of e-commerce transactions in the post-GST era. With the TCS provisions coming into force, tax authorities are empowered to monitor e-commerce transactions and ensure that suppliers selling their goods through e-commerce platforms do not get away with under-reporting their turnover.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"187 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132941041","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Indian Agricultural Income Lessens the Income Tax Burden: A Fiscal Illusion 印度农业收入减轻所得税负担:财政错觉
VISION: Journal of Indian Taxation Pub Date : 1900-01-01 DOI: 10.17492/jpi.vision.v9i2.922205
Shailinder Sekhon
{"title":"Indian Agricultural Income Lessens the Income Tax Burden: A Fiscal Illusion","authors":"Shailinder Sekhon","doi":"10.17492/jpi.vision.v9i2.922205","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i2.922205","url":null,"abstract":"The Indian income tax law spares the Indian agricultural income from payment of income tax because charging tax on agriculture produce or keeping it exempted is a state subject. But from the financial year 1974-75 by an amendment the Union government increased the tax burden on the taxpayer having both agricultural as well as non-agricultural income. This system was executed as an enforcement of the provisions of “Partial Integration of agricultural income with non-agricultural income” for tax rate purposes. As a result taxpayer bears more tax burden on his non-agricultural income due to his agricultural income which otherwise comes under the category of exempted incomes. The paper highlights the fact that how a fiscal illusion is created by increasing the tax rates. State governments need to raise this issue at appropriate platforms to question why government is collecting additional tax revenue against the agricultural income which is the state subject.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125318126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Digitization of Income Tax Administration in India 印度所得税管理的数字化
VISION: Journal of Indian Taxation Pub Date : 1900-01-01 DOI: 10.17492/jpi.vision.v9i1.912206
Rahul Bhasin
{"title":"Digitization of Income Tax Administration in India","authors":"Rahul Bhasin","doi":"10.17492/jpi.vision.v9i1.912206","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i1.912206","url":null,"abstract":"Several initiatives have been launched by the Income Tax Department in recent years to promote the use of information technology (IT) and IT-enabled services for the efficient and transparent administration of income tax. This paper outlines the importance of the digital economy and knowledge economy in the context of tax administration in India. It outlines the various initiatives taken by the government of India that have simplified tax compliance and eased the compliance burden.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122706950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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