书目详细信息
： Taxation history, theory, law and administration /
书目信息 机读格式(MARC)
| ISBN： | 9783030682132 |
|---|---|
| ISBN： | 3030682137 |
| 编目源： | YDX YDX GW5XE OCLCO EBLCP N$T OCLCF |
| 地理区域代码： | a-ii--- |
| 个人名称： | Shome, Parthasarathi,1950- |
| 题名： | Taxation history, theory, law and administration / Parthasarathi Shome. |
| 索书号： | D912.2/S524E |
| 载体形态： | 541 pages ; 24 cm. |
| 书目附注： | Includes bibliographical references. |
| 格式化内容附注： | Introduction to Taxation -- Part I: Selected History of Indian Taxation: Taxation in Ancient India -- Taxation Under the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period--the Salt Tax -- Part II: Theory of Taxation: Principles of Taxation -- Market Behaviour of Consumers and Producers -- Introduction of a Tax in the Market -- Incidence of a Tax -- Equity Effects of Taxation -- Tax and Stabilisation of the Economy -- Part III: Tax Law: Tax Assignment and Revenue Sharing -- Tax Legislation -- Drafting Tax Law -- Part IV: Prevalent Taxes: Income Taxes--Design and Evidence -- Taxation of Income from Interest, Dividends, and Capital Gains -- Taxation of Individual Income--India Case Study -- Corporate Income Tax--Design and Evidence -- Corporate Income Tax--India Case Study -- Minimum Alternate Tax--India Case Study -- Consumption and Production Taxes -- Environment Taxes and User Charges -- Indirect Taxation Prior to GST--India Case Study -- Goods and Services Tax (GST)--India Case Study -- Taxation of International Trade--Design and Experience -- Unusual Taxes -- Part V: International Taxation: Double Taxation Avoidance Agreements -- Specific Anti-Avoidance Rules (SAAR) -- General Anti-Avoidance Rules (GAAR) -- Tax Base Erosion and Profit Shifting (BEPS) -- Taxation of Digital Economy -- Part VI: Tax Administration: Structure, Customers and People -- Key Administration Processes -- Dispute Management -- Technology and Research -- Customs Administration -- Part VII: Ideal Tax Design: A Good Tax System: A Rapid Review. |