Academic literature on the topic 'Taxation, india'

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Journal articles on the topic "Taxation, india"

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M. V., Maruthi. "A Comprehensive Analysis Of Goods And Services Tax (GST) In India." International Review of Business and Economics 4, no. 2 (2020): 62–69. http://dx.doi.org/10.56902/irbe.2020.4.2.58.

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The Goods and Services Tax (GST), implemented on July 1, 2017, is regarded as a major taxation reform till date implemented in India since independence in 1947. GST was planned to be implemented in April 2010, but was postponed due to political issues and conflicting interest of stakeholders. It is a comprehensive tax system that will subsume all indirect taxes of states and central governments and unified economy into a seamless national market. The primary objective behind development of GST is to subsume all sorts of indirect taxes in India like Central Excise Tax, VAT/Sales Tax, Service ta
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Et al., Ankit Rathi. "A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System." Psychology and Education Journal 58, no. 2 (2021): 1226–33. http://dx.doi.org/10.17762/pae.v58i2.2265.

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In a developing economy like India taxation is a main source of public finance. Indian taxation system always suffered from problems such as tax evasion, inefficient administration etc. Administration of taxation always needs such a system which will be less in error and prompt in decision making. Indian taxation system is suffering from lack of manpower to perform tedious tasks such as data entry, scrutiny of return, tax audit etc.
 To manage the changing tax landscape alongside use of analytics recently Indian government announced the use of Artificial Intelligence/Machine Learning in t
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Raghuwanshi, Himanshu. "Country Note: Abolition Of Ddt In India: A Treat For Foreign Investors?" Intertax 49, Issue 12 (2021): 1025–35. http://dx.doi.org/10.54648/taxi2021103.

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The Indian government eliminated the much maligned dividend distribution tax (DDT) through Finance Act 2020. The abolishing of the DDT marks a return to the shareholder regime of dividend taxation (hereinafter ‘shareholder regime’). Foreign enterprises (generally multinational corporations) aiming to do business in India through subsidiaries or enterprises that already have subsidiaries in India can benefit from this change. This article analyses the tax impact of this change when an Indian subsidiary distributes its profits to its parent or holding company. Thus, the paper presents a tabular
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Govind, Har. "India: Taxation of multinational corporations." Intertax 14, Issue 6/7 (1986): 148–56. http://dx.doi.org/10.54648/taxi1986048.

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Nagappan, Meyyappan, and Srikanth Vasudevan. "Indirect Transfer Taxation in India: From Vodafone to Cairn." Intertax 45, Issue 10 (2017): 665–76. http://dx.doi.org/10.54648/taxi2017057.

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Indirect transfers refer to situations where when foreign entities own shares or assets in India, the shares of such foreign entities are transferred instead of a direct transfer of the underlying assets in India. There are innumerable permutations to such indirect transfers, many of which have been sought to be taxed by the Indian Government in the recent past. Beginning from the Vodafone case involving a tax demand of approximately USD 2.1 billion, which was followed by knee-jerk amendments to the Income Tax Act annually, to the recent Cairn case involving a tax demand of approximately USD 1
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Regi, S. Bulomine, and S. Anthony Rahul Golden. "GOODS AND SERVICES TAX - AN OVERVIEW." International Journal of Research -GRANTHAALAYAH 5, no. 7(SE) (2017): 1–6. http://dx.doi.org/10.29121/granthaalayah.v5.i7(se).2017.2034.

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In the history of Indian taxation, GST is a new phenomenon. It can be said that it is the tax revolutions in India. It has crossed lots of stages in India tax system. It is not easy thing that implementing GST in India. Even though, in the world, it was first implemented in France in 1954, it took these many years to come to India. In this study, the author clearly explains about the GST and its history.
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Jolad, Shivakumar, and Chaitanya Ravi. "Caste, Conservative, Colonial, and State Paternalism in India's Alcohol Policies." Indian Public Policy Review 3, no. 5 (Sep-Oct) (2022): 87–106. http://dx.doi.org/10.55763/ippr.2022.03.05.004.

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 Alcohol consumption in India is governed by social and moral codes and religious norms, stratified by caste and gender, and controlled by state policies. Indian alcohol policy today consists of measures ranging from high taxation to strict prohibition across different states. Our article examines whether the Western state paternalistic framework is adequate to explain the alcohol policies of India. We conduct a critical reading of texts on socio-cultural and political history of alcohol consumption, taxation, and regulation in India, and study their influence on contemporary alcohol pol
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Titorenko, Semen Konstantinovich. "Legal Regulation of Taxation of Cryptocurrency Turnover: A Comparative Legal Study of the Tax and Legal Regulation of the Republic of India and the Russian Federation." Право и политика, no. 1 (January 2023): 41–47. http://dx.doi.org/10.7256/2454-0706.2023.1.39703.

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The article discusses the features of the tax and legal regulation of cryptocurrencies in the Republic of India and the Russian Federation. A study of legal regulation and a study of the positions of legal scholars of the Republic of India, in terms of regulating the turnover of cryptocurrencies, as well as the experience of regulatory regulation of the turnover of cryptocurrencies in the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of cryptocurrencies in the Russian Federation, in comparison with the legal regulation of the Repu
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Khan, Ruby, and Shabnam Khan. "Reform of Indirect Taxes in India through the Plexus of Goods and Services Tax (GST); A post-COVID 19 Fiscal Stimulus." International Journal of Multidisciplinary: Applied Business and Education Research 3, no. 6 (2022): 1011–16. http://dx.doi.org/10.11594/ijmaber.03.06.06.

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GST is a major tax reform in India that has been in the works for a long time due to political concerns and competing stakeholders' interests. It was first launched in April 2010, but the goods and services tax (GST) went into effect on July 1, 2017. The primary goal of GST is to consolidate all indirect taxes in India, including the central excise tax (CET), the value-added tax (VAT), and the service tax, into a single taxation structure. It improves the country's taxation system by increasing transparency and reducing tax evasion and corruption. The GST concept, its features, GST advantages,
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R, Nagarajan. "Gst – a major taxation reform in india." Journal of Management and Science 7, no. 2 (2017): 294–96. http://dx.doi.org/10.26524/jms.2017.41.

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Tax is an important source of revenue for a Government. A Government can take careof the welfare of its people by using the money collected through taxes. A tax is a mandatoryfinancial charge or some other type of levy imposed upon a tax payer by a Government or thein order to fund various public expenditures.Taxes consist of direct or indirect taxes. Most countries have a tax system in place to payfor public/common/agreed national needs and government functions: some levy a flatpercentage rate of taxation on personal annual income, some on a scale based on annualincome amounts, and some count
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Dissertations / Theses on the topic "Taxation, india"

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Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and Yu Berestovska. "IT companies taxation development paths: Ukraine vs India experiences." Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/78688.

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Проведений аналіз сучасного стану оподаткування ІТ компаний в Україні. Виявлено, що в основному компанії ухиляються від сплати податків шляхом застосування інструментів оптимізації форм організації діяльності, визначено рівень податкового навантаження при застосуванні оремих таких форм. Визначено доцільність запровадження п'ятої групи платників єдиного податку та ставлення до цього вітчизняних бізнесменів. Запропоновано наслідувати досвід Індійського уряду у створенні спеціальних податкових умов для розвитку ІТ сектору, у тому числі шляхом запровадення вільних економічних зон.<br>Проведен ана
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Hassim, Bilal. "A critical analysis of the fiscal incentives available in the renewable energy - a comparison between South Africa, India, China and Brazil." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25321.

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South Africa relies significantly on the use of non-renewable resources to generate its electricity requirements. The release of carbon dioxide and other harmful gasses during the process of electricity generation has a negative impact on the quality of human and animal health and wellbeing. The South African renewable energy sector is currently in its infancy in comparison to the global renewable energy sector. A brief analysis and comparison of the renewable energy sectors of the other countries selected in this dissertation (i.e. Brazil, China and India) will be performed to highlight the c
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Gonzales, Bustos Juan Pablo. "Hacia la armonización fiscal en la Comunidad Andina." Doctoral thesis, Universitat de Barcelona, 2017. http://hdl.handle.net/10803/457531.

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El presente trabajo tiene por objetivo analizar la armonización fiscal en la Comunidad Andina (CAN), y pretende dar respuesta a la interrogante acerca del grado de cumplimiento de las Decisiones comunitarias sobre armonización de impuestos directos e indirectos. Si bien es cierto, que en la CAN, desde muy temprano se dio inicio a este proceso, no fue hasta 1989 cuando se planteó el retomar el tratamiento de este tema, poniendo en marcha un ambicioso programa de trabajo que culminó con la aprobación de un conjunto de Decisiones comunitarias con las cuales se dio inicio al proceso de armonizació
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Parshotam, Sandhya Janti. "A comparative analysis of the income tax provisions applied to outsourced services to South Africa and India." Thesis, 2017. https://hdl.handle.net/10539/24384.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) Johannesburg, 2017<br>This report discusses how the outsourcing of services results in the creation of a service permanent establishment for a non-resident entity. The tax consequences that result from a service permanent establishment in South Africa and India, as the outsourced destinations, will be compared against each other. To remain globally competitive and to pro
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Chaurey, Ritam. "Essays on Firm Behavior In India." Thesis, 2014. https://doi.org/10.7916/D87D2S86.

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The private sector in developing countries plays a key role in job-creation and is central to economic development and poverty alleviation. Governments around the world use various policies and regulations targeting firms in an attempt to foster growth. This dissertation focuses on the interplay between government policies, firm behavior, and labor markets in India. In Chapter 1, I study the impact of a location-based tax incentive scheme in India. Location-based policies that target particular geographic regions are widely used by governments, but there have been few rigorous evaluatio
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Ssennyonjo, Peter. "A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United Kingdom." Diss., 2019. http://hdl.handle.net/10500/25981.

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This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be imp
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Chaturvedi, Kameshwar Nath. "Taxation of charitable trusts: Perspective and proposals for reform in Indian law." Thesis, 1991. http://hdl.handle.net/2009/3538.

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Yelakaturi, Nakheetha. "Global taxation challenges for multinational enterprises: an Indian case study of information technology software industry." Doctoral thesis, 2012. https://repositorio-aberto.up.pt/handle/10216/91501.

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Yelakaturi, Nakheetha. "Global taxation challenges for multinational enterprises: an Indian case study of information technology software industry." Tese, 2011. https://repositorio-aberto.up.pt/handle/10216/91501.

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Books on the topic "Taxation, india"

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Prasad, Chandra Shekhar. State taxation in India. Radha Publications, 1997.

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Taxation and economic development in India: Reference to sales taxation in India. Chugh Publications, 1985.

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Personal income taxation in India. Chugh Publications, 1987.

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Indian Bureau of Mines. Mineral Economics Division. and India. Dept. of Mines., eds. Mineral taxation regime in India. Controller General, Indian Bureau of Mines, 2002.

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Shah, C. H. Taxation and agricultural development in India. Himalaya Pub. House, 1986.

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Kaur, Harjeet. Taxation and development finance in India. Classical Pub. Co., 1992.

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Francesco, Misuraca, ed. India: Commercial law, customs, and taxation. Kluwer Law International, 2011.

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Matta, Ali Mohammad. Taxation of foreign investments in India. Uppal Pub. House, 1991.

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Centre for Budget and Governance Accountability. Enhancing public understanding of taxation in India. Centre for Budget and Governance Accountability, 2013.

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Sury, M. M. Excise taxation in India: An economic analysis. Commonwealth Publishers, 1988.

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Book chapters on the topic "Taxation, india"

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Shome, Parthasarathi. "Taxation in Ancient India." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_2.

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Shome, Parthasarathi. "Corporate Income Tax—India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_19.

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Shome, Parthasarathi. "Minimum Alternate Tax—India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_20.

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Dodson, Michael S. "Taxation and the transactional state." In Bureaucracy, Belonging, and the City in North India. Routledge, 2020. http://dx.doi.org/10.4324/9781003017233-8.

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Shome, Parthasarathi. "Taxation of Individual Income—India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_17.

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Gupta, Pankaj. "Taxation Issues in Natural Gas Industry in India." In Natural Gas Markets in India. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-3118-2_13.

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Shome, Parthasarathi. "Indirect Taxation Prior to GST: India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_23.

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Shome, Parthasarathi. "Goods and Services Tax (GST): India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_24.

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Chakraborty, Bidisha, and Manash Ranjan Gupta. "Human Capital Accumulation, Environmental Quality, Taxation and Endogenous Growth." In India Studies in Business and Economics. Springer India, 2014. http://dx.doi.org/10.1007/978-81-322-1650-6_12.

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Subramanian, Muthurangam. "The Role of International Collaboration in Digital Services and Tax Compliance in India." In Taxation in the Digital Economy. Routledge, 2022. http://dx.doi.org/10.4324/9781003196020-10.

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Conference papers on the topic "Taxation, india"

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"Evaluation of Property Taxation System in Urban India." In 2005 European Real Estate Society conference in association with the International Real Estate Society: ERES Conference 2005. ERES, 2005. http://dx.doi.org/10.15396/eres2005_339.

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Reports on the topic "Taxation, india"

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Gadenne, Lucie, Roland Rathelot, and Tushar Nandi. Taxation and Supplier Networks: Evidence from India. The IFS, 2019. http://dx.doi.org/10.1920/wp.ifs.2019.1921.

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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority
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