Taxation history, theory, law and administration / Parthasarathi Shome.
Shome, Parthasarathi, 1950- author.
2021
HJ2305
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Title Taxation history, theory, law and administration / Parthasarathi Shome.
Author Shome, Parthasarathi, 1950- author.
ISBN 9783030682149 (electronic bk.)
3030682145 (electronic bk.)
9783030682132
3030682137
DOI https://doi.org/10.1007/978-3-030-68214-9
Published Cham : Springer, [2021]
Language English
Description 1 online resource
Other Standard Identifiers 10.1007/978-3-030-68214-9 doi
Call Number HJ2305
Dewey Decimal Classification 336.2
Summary Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation--efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality-- are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country's constitutional specification of tax assignment to different levels of government-- central, state, municipal-- are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
Bibliography, etc. Note Includes bibliographical references.
Access Note Access limited to authorized users.
Source of Description Online resource; title from PDF title page (SpringerLink, viewed April 16, 2021).
Series Springer texts in business and economics. 2192-4333
Available in Other Form Print version: 9783030682132
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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.

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