Commidity tax Performance (Record no. 65537)

MARC details
000 -LEADER
fixed length control field 01647nam a2200193Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220803170006.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 200204s9999 xx 000 0 und d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 8185549052
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 342.042 SEB
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Sebastian, Jose.
245 #0 - TITLE STATEMENT
Title Commidity tax Performance
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Calcutta
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Sujan Publications
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
300 ## - PHYSICAL DESCRIPTION
Extent 187 p.
520 ## - SUMMARY, ETC.
Summary, etc. Sales tax is considered to be the milch cow of Indian states. Contributing almost 60% of states own tax revenue, the performance of sales tax is one of the major factors affecting the overall tax effort of states. In federations like India, where tax effort of units is accepted as one of the criteria for the devolution grants in-aid, inappropriate measurement of tax effort of units can result in perverse transfer of resources.<br/><br/>The author has identified the methodo logical limitations of some of the existing studies on the measurement of relative sales tax potential and effort of states and attempts to offer an alternative methodology. Taking the case of Kerala, one of the Indian states, the book analyses the factors contributing to the performance of an individual state in com modity taxation keeping the federal character of the country in the background. The results show that the adhoc measures introduced over the years, purely dictated by revenue consi derations have made the tax structure extre mely complex. The empirical study of evasion has clearly shown that the complicated tax structure was a major factor responsible for the weaknesses of administration and enfor cement machinery.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Federalism
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Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Total checkouts Full call number Barcode Date last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   2020-02-04   342.042 SEB 81414 2020-02-04 2020-02-04 Books

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