Problems of Indian fiscal structure (Record no. 26494)

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000 -LEADER
fixed length control field 01891nam a2200181Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220713212155.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 339.52 AGA
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Agarwal, A.K.
245 #0 - TITLE STATEMENT
Title Problems of Indian fiscal structure
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Delhi
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Mittal Pub.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
300 ## - PHYSICAL DESCRIPTION
Extent 187 p.
520 ## - SUMMARY, ETC.
Summary, etc. The volume contains 21 research articles dealing with General Issues of Taxation; Issues in Indirect Taxation; Issues in Direct Taxation of Agriculture; Expenditure Tax; Centre-State Financial Relationship and Black Economy.<br/><br/>With regard to the development finance in the process of planning in India the fiscal measures like taxation-direct and indirect both, public expenditure, public borrowings and deficit financing have been effectively used. However, of all the sources of finan cing outlay, taxation is considered to be the best method.<br/><br/>Looking at the state of tax revenue it seems very difficult to raise much needed resources through taxation alone. Very high rates of direct and indirect taxes have led to wide spread tax avoidance and evasion and contri buted in no mean way to the generation of black money which is now like a cancerous growth in our economy.<br/><br/>Heavy burden of indirect taxation on lowest expenditure groups calls for urgent remedial measures. Another equally important prob lem in indirect taxation is of cascading. To tackle Introduction of VAT is the remedy to tackle this problem. The Finance Minister, as promised in the LTFP instrument, has rightly introduced MODVAT. On the ques tion of replacing the sales tax by the Addi tional Union Excise Duties, the author stresses upon the rationalisation of adminis tration of sales tax and the simplification of the procedures rather than substituting it as demanded by the business class.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Macroeconomic policy
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
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Withdrawn status Lost status Damaged status Not for loan Home library Current library Date acquired Source of acquisition Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
  Not Missing Not Damaged   Gandhi Smriti Library Gandhi Smriti Library 2020-02-02 MSR   339.52 AGA 31592 2020-02-02 2020-02-02 Books

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