Fiscal Policy and environment

The Book, based on an M. Phil. thesis submitted in partial fulfilment of the Tenth Advanced Professional Programme in Public Administration to the Indian Institute of Public Administration, New Delhi by the Author deals with the threat on environmental degradation in India and the efficacy of fiscal measures taken by the Government to combat the same.

The Third World today is facing a serious dilemma in its efforts to industrialise the society. The dazzle of economic goals is shrouded by the threat of environmental problems air and water pollution, soil erosion, deforestation etc.

Forests in India are facing serious threats not only due to the human pressure on land but also as a result of the growth of forest-based industries. It is in this context that the Governmental efforts for afforestation deserve our attention. The afforestation programmes which are conceived through a direct policy framework in the plan documents are also largely supported by various other policies which may look prima-facie unrelated to such an objective.

It is widely-accepted fact that the fiscal policy, through the tax-mechanism regu lates the growth of certain industrial activities; a judicious and dynamic application of tax rates would thus help in striking a balance between the conflic ting needs for rapid industrialisation and the environmental requirements.

In this book, the role of Customs and Central Excise (the most important revenue constituents in India) in forest development, in terms of their implication of forest based products has been examined.

It is hoped that this work will be of interest not only to the students of environmental sciences but also to the administrators and policy-makers who, have a say in deciding the destiny of the human species.