Tax offences, black money and the law (Record no. 38951)

MARC details
000 -LEADER
fixed length control field 02297nam a2200193Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220830144645.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 200202s9999 xx 000 0 und d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 8171000134
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.04 GAU
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Gaur, K. D.
245 #0 - TITLE STATEMENT
Title Tax offences, black money and the law
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. New Delhi
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Deep & Deep
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
300 ## - PHYSICAL DESCRIPTION
Extent 416 p.
520 ## - SUMMARY, ETC.
Summary, etc. In this timely and outstanding book of its kind, the learned author has critically examined in detail taxation and its significance in national economy and suggested measures to handle the problem of tax crimes in India in a well organized and scientific manner so that the maximum amount of taxes could be effectively realized by the State and has also explained new avenues of increasing the resources.<br/>Taxation, besides being a major source of revenue is one of the most important weapons in the hands of the States for implementing an egalitarian, economic and social policy, redistribution of income on a socially desirable pattern. Agricultural, industrial and technolo gical development of the country can only take place by capital expenditure financed by taxes. That is why, it is said that 'taxes are the best contributions, we pay to the states in the civilized society'. But contrary to this as stated by the author a sizeable section of society adopts unfair means to avoid and evade payment of taxes legally imposed by the States defrauding the exchequer of its legiti mate due.<br/>Dr. Gaur has successfully examined and analysed social economic consequences of tax evasion and tax avoidance and explained at length the grave consequences of cancerous growth of black money and establishment of parallel economy by the unscrup lous people, which if not checked in time is certain to lead to chaos and ruination of economy.<br/><br/>Dr. Gaur has rightly said that the black money generated out of the concealment of income is frustrating the government's economic policy, preventing public morality and eroding the foundations of national economy. The parallel black money economy is nourished by a flow of concealed income which originates in tax evasion and finds its outlet either in black savings or in the form of gold or ornaments, or cash.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Income tax- India
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
Source of classification or shelving scheme Dewey Decimal Classification
Holdings
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   343.04 GAU 48711 2020-02-02 2020-02-02 Books

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