Goods and Services Tax (GST) in India

Auteur: B. Viswanathan
Taal: Engels
Goods and Services Tax (GST) in India
  • Engels
  • Hardcover
  • 9788177084290
  • Druk: 1
  • augustus 2016
  • 208 pagina's
Alle productspecificaties

Samenvatting

Restructuring of the tax system has constituted a major component of fiscal reforms in India since 1991. The main focus of the tax reforms has been on simplification and rationalization of both direct and indirect taxes, with the objective of augmenting revenues and removing anomalies in the tax structure. Tax reforms in recent years have brought the tax system much closer to international tax practices. The current structure of taxes on goods and services in India is highly complex, riddled with exemptions, and characterized by complicated compliance procedures. The strategy of the Government in respect of indirect taxes is to continue the tariff reforms process towards mean Asian levels of customs tariff, convergence towards a single rate of excise duty (with some exceptions), widening of service tax base, and a phased move towards a fully-integrated goods and services tax (GST). This book traces the evolution of taxation of goods and services (indirect taxes) in India during the post-Independence period. More importantly, it analyzes the present structure of indirect taxes and the harmonization measures undertaken by the Government in this regard. It also examines and sets forth core issues pertaining to the proposed national level GST which is expected to be rolled out in the near future.Ë?

Productspecificaties

Inhoud

Taal
Engels
Bindwijze
Hardcover
Druk
1
Verschijningsdatum
augustus 2016
Afmetingen
22,2 x 14,6 x 1,9 cm
Aantal pagina's
208 pagina's
Illustraties
Nee

Betrokkenen

Auteur
B. Viswanathan
Uitgever
New Century Publications

EAN

EAN
9788177084290

Overige kenmerken

Extra groot lettertype
Nee
NUR code
780
Thema Qualifier Code
1FKA
Thema Subject Code
KC

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