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Principles of Taxation and Tax Laws (Law of Taxation - I)

Principles of Taxation and Tax Laws (Law of Taxation - I)

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  • ₹278.00

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  • Author(s): Dr. S.R. Myneni
  • Publisher: Allahabad Law Agency
  • Edition: 3 Ed 2017
  • ISBN 13 9789381587003
  • Approx. Pages 229 + contents
  • Format Paperback
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

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Contents
Unit I Taxation
1. Expenditure and Revenue of States
2. History of Taxation
3. Concept of Taxation
4. Tax, Fee, Compensatory Tax and Special Assessment
5. Kinds of Taxes
6. Categories of Taxes
7. Social and Economic Objectives of Taxation
8. Effects of Taxation
9. Limits to Taxation
Unit II Concepts of Taxation
1. Tax Base
2. Direct and Indirect Taxes
3. Tax Evasion and Avoidance
4. Mc Dowell and co. Ltd. V. Commercial Tax Officer (A Tax Avoidance Case)
5. The Indian Judicial View of Tax Avoidance
6. Proportional and Progressive Taxation
7. Taxable Capacity
8. The Concept of Tax Neutrality
9. Incidence of Taxes and Shifting of Tax Burden
10. Double Taxation
11. Tax Elasticity
Unit III Principles and Theories of Taxation
1. Principles of Federal Finance
2. Characteristics of Good (or Sound) Tax System (or Structure)
3. Equity Principle of Taxation
4. Equal Sacrifice Principle
6. Theories of Taxation
7. Laffer Curve
8. Optimal Taxation
9. Optimal Income Taxation Model
10. Optimal Corporate Income Tax
11. Optimal Commodity Taxation
12. Doctrine of Promissory Estoppel and Tax Laws
Unit IV Taxation and Constitution of India
1. Allocation of Taxing Powers of the Union and The States to Levy Taxes
2. Principles of Interpretation of Lists
3. Distribution of Tax Resources between The Union and the States
4. Finance Commission
5. Principles of Division of Tax Proceeds
6. Recommendations of Sarkaria Commission Relating to the Centre and State Financial Relations
7. Restriction on the Taxing Powers
8. Taxation and Fundamental Rights
9. Constitutionality of Some Direct Tax Acts
10. Surcharge
11. Taxation and the Doctrine of Immunity of Instrumentality
12. Procedure for Enactment of  Finance Bill
13. Fiscal Policy
Unit V Tax Reforms in India
1. Need for Tax Reforms in India
2. Recommendations of the Taxation Enquiry Commission, 1954
3. Nicholas Kardor on the Reform of the Indian Tax System, 1956
4. Recommendations of Bhootalingam Committee on Rationalisation and
    Simplification of the Tax Structure, 1969
5. Recommendations of the Direct Taxes Enquiry Committee under the
    Chairmanship of K.N. Wanchoo, 1970
6. Recommendations of Raj Committee on Taxation of Agricultural Wealth and Income, 1972
7. Recommendations of Direct Tax Law Committee (Choksi Committee), 1977
8. Report of Tax Reforms Committee (1992)
9. Kelkar Committee Report on Direct Tax Reforms, 2002
10. Kelkar Committee Report on Roadmap for Fiscal Consolidation, 2012
Unit V Fiscal Policy
1. Definition and Scope of Fiscal Policy
2. Objectives of Fiscal Policy
3. Instruments of Fiscal Policy
4. Role of Fiscal Policy
5. Fiscal Policy and Equitable Distribution
6. Fiscal Policy and Price Stability
7. Fiscal Policy and Budget Deficit
8. Trade Cycles and Fiscal Policy
9. Difference Between Monetary Policy and Fiscal Policy
10. Indian Fiscal Policy
11. Indian Fiscal Policy Strategy Statement [2015-16]
Bibliography
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Author Details
Dr. S.R. Myneni
, M.A., M.Ed., LL.M., Ph.D., P.G. Diploma in Journalism & Mass Communication, P.G. Diploma in Econometrics, P.G. Diploma in Mathematics Ekadhika in Vedic Mathematicss, Rashtra Bhasha Praveena (Hindi) Diploma in Russian Language.
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