IPE Libraray Catalogue Hyderabad

"Incorporating a comprehensive description and review of trends and policies pertaining to government budgeting, taxation, public expenditure, subsidies, public debt and fiscal federalism in India; appendices containing material on Indian fiscal system; glossary of fiscal terms; time-series public finance data on India."

Includes bibliographical reference and indexes.

Pt. I. Economic Role of the Government and Fiscal Policy --
1. Economic Role of the Government and Fiscal Policy --
Pt. II. Government Budgeting in India: Procedures and Structure --
2. Government Budgeting: Theoretical Settings --
3. Government Budgeting in India: Constitutional Provisions and Procedures --
4. Structure of the Central Government Budget --
5. Functional, Economic and Cross-classification of the Budget --
Pt. III. Tax Structure Developments --
Sect. A. Pre-Independence Tax System --
6. Pre-Independence Tax System --
Sect. B. Trends in Combined (Centre and States) Tax Revenues --
7. Constitutional Provisions Pertaining to Taxes --
8. Trends in Tax-GDP Ratio --
9. Direct and Indirect Taxes --
10. Buoyancy and Elasticity of Tax Revenue --
11. Distribution of Tax Burden (Tax Incidence) --
12. Tax Evasion: Magnitude, Causes and Remedial Measures --
Sect. C. Central Taxes --
13. Trends in Central Taxes --
14. Income Tax --
15. Wealth Tax --
16. Union Excise Duties --
17. Taxation of Services --
18. Customs Duties --
Sect. D. State Taxes --
19. Trends in State Taxes --
20. Taxation of Agricultural Income --
21. Sales Tax --
Sect. E. International Aspects of Indian Taxation --
22. International Aspects of Indian Taxation (Double Taxation) --
Pt. IV. Public Expenditure --
23. Public Expenditure: Theoretical Overview --
24. Public Expenditure in India: Structure and Policies --
25. Subsidies in India: System and Current Issues --
Pt. V. Public Debt --
26. Public Debt in India: Sources and Restructuring --
Pt. VI. Centre-State Financial Relations in India --
27. Centre-State Financial Relations: Theoretical Settings --
28. Centre-State Financial Relations: Pre-Independence Developments --
29. Financial Relations under the Constitution --
30. Sharing of Revenue from Income Tax and Excise Duties Prior to the Recommendations of the Eleventh Finance Commission --
31. Additional Duties of Excise in Lieu of Sales Tax --
32. Grant in Lieu of Railway Passenger Fare Tax --
33. Grants-in-aid --
34. Issues in Centre-State Financial Relations --
Pt. VII. State-Local Financial Relations in India --
35. State-Local Financial Relations in India --
Pt. VIII. Appendices --
App. 1. Main Recommendations of the Task Force on Direct Taxes (Chairman: Vijay Kelkar), 2002 --
App. 2. Main Recommendations of the Task Force on Indirect Taxes (Chairman: Vijay Kelkar), 2002 --
App. 3. Main Recommendations of the Advisory Group on Tax Policy and Tax Administration for the Tenth Plan (Chairman: Parthasarathi Shome), 2001 --
App. 4. The Constitution (Eightieth Amendment) Act, 2000 [9th June, 2000] --
App. 5. Main Recommendations of the Twelfth Finance Commission --
App. 6. Eleventh Finance Commission: New Task and Main Recommendations --
App. 7. Tenth Finance Commission: Alternative Formula of Devolution --
App. 8. Ninth Finance Commission: Normative Approach --
App. 9. Main Recommendations of the Commission on Centre-State Relations (Chairman: Justice R. S. Sarkaria), 1988 --
App. 10. Provisions of Gift Tax Act, 1958 at the Time of its Abolition in 1998 --
App. 11. Provisions of Estate Duty Act, 1953 at the Time of its Abolition in 1985 --
App. 12. Expenditure Tax in India: The Failed Experiment --
Pt. IX. Glossary of Fiscal Terms --
Pt. X. Time-series Public Finance Data on India.