Buch, Englisch, 504 Seiten, HC runder Rücken kaschiert, Format (B × H): 160 mm x 241 mm, Gewicht: 975 g
Buch, Englisch, 504 Seiten, HC runder Rücken kaschiert, Format (B × H): 160 mm x 241 mm, Gewicht: 975 g
Reihe: Springer Texts in Business and Economics
ISBN: 978-3-030-68213-2
Verlag: Springer International Publishing
A country’s constitutionalspecification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
Zielgruppe
Graduate
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Introduction to Taxation.- Part I: Selected History of Indian Taxation: Taxation in Ancient India.- Taxation Under the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period—The Salt Tax.- Part II: Theory of Taxation: Principles of Taxation.- Market Behaviour of Consumers and Producers.- Introduction of a Tax in the Market.- Incidence of a Tax.- Equity Effects of Taxation.- Tax and Stabilisation of the Economy.- Part III: Tax Law: Tax Assignment and Revenue Sharing.- Tax Legislation.- Drafting Tax Law.- Part IV: Prevalent Taxes: Income Taxes—Design and Evidence.- Taxation of Income from Interest, Dividends, and Capital Gains.- Taxation of Individual Income—India Case Study.- Corporate Income Tax—Design and Evidence.- Corporate Income Tax—India Case Study.- Minimum Alternate Tax —India Case Study.- Consumption and Production Taxes.- Environment Taxes and User Charges.- Indirect Taxation Prior to GST—India Case Study.- Goods and Services Tax (GST) —India Case Study.- Taxation of International Trade—Design and Experience.- Unusual Taxes.- Part V: International Taxation: Double Taxation Avoidance Agreements.- Specific Anti-Avoidance Rules (SAAR).- General Anti-Avoidance Rules (GAAR).- Tax Base Erosion and Profit Shifting (BEPS).- Taxation of Digital Economy.- Part VI: Tax Administration: Structure, Customers and People.- Key Administration Processes.- Dispute Management.- Technology and Research.- Customs Administration.- Part VII: Ideal Tax Design: A Good Tax System: A Rapid Review.