Pub Date : 2019-06-01DOI: 10.17492/vision.v6i1.185483
P. Reddy, K. Ravikiran, B. Kumar
{"title":"Crowdfunding-The Investment Tool for Millennial Entrepreneurs","authors":"P. Reddy, K. Ravikiran, B. Kumar","doi":"10.17492/vision.v6i1.185483","DOIUrl":"https://doi.org/10.17492/vision.v6i1.185483","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117308752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-01DOI: 10.17492/vision.v6i1.185480
K. Murugan
The success of public expenditure depends on the government's efforts to ensure the effectiveness of the public expenditure with appropriate composition, but the major states in India failed to pay adequate attention. The objectives are the growth and trend of public expenditure in Southern States and to study the determinants of the growth of Public expenditure from 1990-91 to 2013-2014. In order to test trends in the revenue expenditure the tools namely panel testing have been applied for estimating the responsiveness of government expenditure to State Gross State Domestic Product (GSDP). The paper is divided into six sections. The first section is introductory in nature and the second discusses the various theoretical developments of public expenditure. Third section deals with objectives of the paper, fourth section deals with methodology. The fifth one provides the results and discussion, especially illustration of public expenditure, growth and composition public expenditure of southern states and lastly conclusions.
{"title":"Determinants of Public Expenditure in Southern States of India:Panel Data Analysis","authors":"K. Murugan","doi":"10.17492/vision.v6i1.185480","DOIUrl":"https://doi.org/10.17492/vision.v6i1.185480","url":null,"abstract":"The success of public expenditure depends on the government's efforts to ensure the effectiveness of the public expenditure with appropriate composition, but the major states in India failed to pay adequate attention. The objectives are the growth and trend of public expenditure in Southern States and to study the determinants of the growth of Public expenditure from 1990-91 to 2013-2014. In order to test trends in the revenue expenditure the tools namely panel testing have been applied for estimating the responsiveness of government expenditure to State Gross State Domestic Product (GSDP). The paper is divided into six sections. The first section is introductory in nature and the second discusses the various theoretical developments of public expenditure. Third section deals with objectives of the paper, fourth section deals with methodology. The fifth one provides the results and discussion, especially illustration of public expenditure, growth and composition public expenditure of southern states and lastly conclusions.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123908763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-01DOI: 10.17492/vision.v6i1.185482
M. Dhinesh, S. Rajashri
{"title":"A Comparative Study on Taxation System in India and Singapore with Special Reference to GST","authors":"M. Dhinesh, S. Rajashri","doi":"10.17492/vision.v6i1.185482","DOIUrl":"https://doi.org/10.17492/vision.v6i1.185482","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126907669","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-01DOI: 10.17492/vision.v6i1.185481
Sandeep Jain
{"title":"Impact of GST on Industry with Special Reference to the Real Estate Sector","authors":"Sandeep Jain","doi":"10.17492/vision.v6i1.185481","DOIUrl":"https://doi.org/10.17492/vision.v6i1.185481","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123778449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-01DOI: 10.17492/vision.v6i1.183184
Rakesh Kumar Pushap
{"title":"Growth and Structure of Outstanding Public Debt in Himachal Pradesh","authors":"Rakesh Kumar Pushap","doi":"10.17492/vision.v6i1.183184","DOIUrl":"https://doi.org/10.17492/vision.v6i1.183184","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133018096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-01DOI: 10.17492/vision.v6i1.185485
Anu K. Mittal
{"title":"Fiscal Federalism:Nature and Features of India’s Federal Polity","authors":"Anu K. Mittal","doi":"10.17492/vision.v6i1.185485","DOIUrl":"https://doi.org/10.17492/vision.v6i1.185485","url":null,"abstract":"","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121267956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-01DOI: 10.17492/VISION.V5I1.13215
S. K. Yadav
Government of a country imposes various types of tax structures to collect revenue from public. The economic environment of a country is also affected by tax structure of a nation. The present study is an attempt to understand the tax structure of BRICS countries, i.e., Brazil, Russia, India, China and South Africa. The comparison is made by comparing the performance of businesses of BRICS countries on the basis of various tax related parameters such as tax revenue-GDP ratio, number of tax payments, time taken in tax compliances, profit tax paid by businesses in their countries, labor tax and contributions paid by businesses in their respective countries, other taxes paid by businesses to government, total tax rate imposed by countries on businesses etc. In this study it is found that India stands far behind as compared to other BRICS nations in most of these parameters. The study recommends further reforms in Indian tax structure so as to remain competitive with other BRICS members.
{"title":"A Comparative Study of Tax Structures of BRICS Countries","authors":"S. K. Yadav","doi":"10.17492/VISION.V5I1.13215","DOIUrl":"https://doi.org/10.17492/VISION.V5I1.13215","url":null,"abstract":"Government of a country imposes various types of tax structures to collect revenue from public. The economic environment of a country is also affected by tax structure of a nation. The present study is an attempt to understand the tax structure of BRICS countries, i.e., Brazil, Russia, India, China and South Africa. The comparison is made by comparing the performance of businesses of BRICS countries on the basis of various tax related parameters such as tax revenue-GDP ratio, number of tax payments, time taken in tax compliances, profit tax paid by businesses in their countries, labor tax and contributions paid by businesses in their respective countries, other taxes paid by businesses to government, total tax rate imposed by countries on businesses etc. In this study it is found that India stands far behind as compared to other BRICS nations in most of these parameters. The study recommends further reforms in Indian tax structure so as to remain competitive with other BRICS members.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130963823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-01DOI: 10.17492/VISION.V5I1.13216
M. Sury
One of the intended benefits of GST is to ensure reduced prices to consumers by eliminating tax cascading and ensuring availability of tax credit at various stages of production. However, this benefit may not be achieved if the suppliers do not pass on the benefits to the consumers and indulge in illegal profiteering. Therefore, the government has introduced anti-profiteering provisions in GST laws wherein suppliers of goods and services must pass on any reduction in the rate of tax or the benefit of input tax credit to consumers by way of commensurate reduction in prices. If this is not done, the consumer’s interest is protected by the National Anti-profiteering Authority. While it is difficult to reach a definitive conclusion on what implies ‘commensurate’ in a complex production system with multiple stages, these provisions are likely to be a step forward in ensuring consumer welfare.
{"title":"Anti-Profiteering Provisions under GST:A Move Towards Ensuring Consumer Welfare","authors":"M. Sury","doi":"10.17492/VISION.V5I1.13216","DOIUrl":"https://doi.org/10.17492/VISION.V5I1.13216","url":null,"abstract":"One of the intended benefits of GST is to ensure reduced prices to consumers by eliminating tax cascading and ensuring availability of tax credit at various stages of production. However, this benefit may not be achieved if the suppliers do not pass on the benefits to the consumers and indulge in illegal profiteering. Therefore, the government has introduced anti-profiteering provisions in GST laws wherein suppliers of goods and services must pass on any reduction in the rate of tax or the benefit of input tax credit to consumers by way of commensurate reduction in prices. If this is not done, the consumer’s interest is protected by the National Anti-profiteering Authority. While it is difficult to reach a definitive conclusion on what implies ‘commensurate’ in a complex production system with multiple stages, these provisions are likely to be a step forward in ensuring consumer welfare.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"347 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134086406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.17492/jpi.vision.v9i2.922206
S. Agrawal, Umesh Holani
This paper brings to light some discussion about the origin of the Canon of Taxation, proposed by Adam Smith. It has been widely stated in literature that Adam Smith borrowed all major ideas from various sources. For example, Ferguson exposed Adam Smith for falsely claiming the pin factory example. It aims to continue the process instigated by Ferguson by ascertaining the sources of economic growth, and principles of taxation, which are very similar to the ‘Manusmriti’. It is claimed that Adam Smith picked up those ideas from the 'Manusmriti' that have been given approximately twenty-two hundred years before Smith indicated in the Appendix. We hope that this process would continue until all sources of Adam Smith were identified and duly acknowledged.
{"title":"A Hermeneutical Study of Manusmriti and Adam Smith’s Canons of Taxation","authors":"S. Agrawal, Umesh Holani","doi":"10.17492/jpi.vision.v9i2.922206","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i2.922206","url":null,"abstract":"This paper brings to light some discussion about the origin of the Canon of Taxation, proposed by Adam Smith. It has been widely stated in literature that Adam Smith borrowed all major ideas from various sources. For example, Ferguson exposed Adam Smith for falsely claiming the pin factory example. It aims to continue the process instigated by Ferguson by ascertaining the sources of economic growth, and principles of taxation, which are very similar to the ‘Manusmriti’. It is claimed that Adam Smith picked up those ideas from the 'Manusmriti' that have been given approximately twenty-two hundred years before Smith indicated in the Appendix. We hope that this process would continue until all sources of Adam Smith were identified and duly acknowledged.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128926973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.17492/jpi.vision.v9i2.922202
A. Singh
The recent decisions of some courts in India to do away with the requirement of notification of a protocol, attached to a tax treaty, for its implementation, has raised serious concerns with regards to the interplay of international law vis-à-vis the municipal law of India. The object of this article is to critically reflect on the existing jurisprudence and constitutional provisions in India, along with the extant international practices. This article tends to argue that the recent judicial approaches reflect a manifest error of law, both in terms of national as well as international practices.
{"title":"Fees for Technical Services and the Absence of ‘Make Available Clause’ in Tax Treaties: Can a Protocol Not Notified by the Government Trigger the ‘Most Favoured Nation Clause’?","authors":"A. Singh","doi":"10.17492/jpi.vision.v9i2.922202","DOIUrl":"https://doi.org/10.17492/jpi.vision.v9i2.922202","url":null,"abstract":"The recent decisions of some courts in India to do away with the requirement of notification of a protocol, attached to a tax treaty, for its implementation, has raised serious concerns with regards to the interplay of international law vis-à-vis the municipal law of India. The object of this article is to critically reflect on the existing jurisprudence and constitutional provisions in India, along with the extant international practices. This article tends to argue that the recent judicial approaches reflect a manifest error of law, both in terms of national as well as international practices.","PeriodicalId":265340,"journal":{"name":"VISION: Journal of Indian Taxation","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114574520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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