Taxation and Fiscal Administration in Ancient India PDF Download

Author: Oṅkāranātha Tripāṭhī
Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 172

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Book Description

Author: K.R. Sarkar
Publisher: Abhinav Publications
ISBN: 9788170170723
Category :
Languages : en
Pages : 296

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Book Description
This book is an attempt to focus the attention on the sound economic ideas, magnificent financial management prevalent in ancient India. To start with a comparative position of ancient India and other ancient seats of civilization in this regard has been highlighted. The principles of Taxation, classification of Revenues–both from tax and non-tax sources and various taxes in vogue such as Land Revenue, Customs, Excise Duty, Sales Tax, Excess Profits Tax, Octroi etc. and also revenue from non-tax sources feature in the few subsequent chapters. The principles of expenditure and classification of State expenditure–Military, Civil and Welfare-oriented expenditures–are dealt with in the next few chapters. Financial Administration and methods of Accounting and also Budget including performance budget have been discussed. The findings of this book are based not only on the literary sources but also on the epigraphical evidences.

Author: Kunwar Deo Prasad
Publisher: Mittal Publications
ISBN: 9788170990062
Category : Business & Economics
Languages : en
Pages : 198

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Book Description
This Book Attempts To Deal With All The Important Aspects Of Taxation From The Earliest Times In India Upto The Gupta Period. Besides, It Aims To Present A Comparative Study Of The Priciples And Tenets Of Ancient Indian Tax System And The Modern Fiscal Developments.

Author:
Publisher:
ISBN: 9788177085396
Category :
Languages : en
Pages : 0

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Book Description

Author: Sanjeev Kumar
Publisher: Cambridge Scholars Publishing
ISBN: 1443894338
Category : Business & Economics
Languages : en
Pages : 145

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Book Description
This is the first book to study taxation and revenue collection through a detailed analysis of public finance and financial administration in four major Indian texts, namely Mahabharata, Manusmriti, Shukranitisar and Arthashastra, as philosophers trained in the Indian classic tradition and scholars working on ancient Indian wisdom mostly prefer a more abstract approach. India has a long tradition of at least two millennia of active philosophizing in the fields of logic, ethics, epistemology and metaphysics, though many in the West feel hesitant in according it the title “philosophy” in their sense of the word. Furthermore, few in India have taken it beyond philosophy towards active knowledge. This book re-visits and re-interprets the contexts of these texts with logic and objectivity to bring the pearls of knowledge found within into the present day, showing that Sanskrit is still the lingua franca of intellectual dialogue in India.

Author: Sanjeev Kumar Sharma
Publisher:
ISBN: 9781443889131
Category : Finance, Public
Languages : en
Pages : 128

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Book Description
This is the first book to study taxation and revenue collection through a detailed analysis of public finance and financial administration in four major Indian texts, namely Mahabharata, Manusmriti, Shukranitisar and Arthashastra, as philosophers trained in the Indian classic tradition and scholars working on ancient Indian wisdom mostly prefer a more abstract approach. India has a long tradition of at least two millennia of active philosophizing in the fields of logic, ethics, epistemology and metaphysics, though many in the West feel hesitant in according it the title philosophy in their sense of the word. Furthermore, few in India have taken it beyond philosophy towards active knowledge. This book re-visits and re-interprets the contexts of these texts with logic and objectivity to bring the pearls of knowledge found within into the present day, showing that Sanskrit is still the lingua franca of intellectual dialogue in India.

Author: Parthasarathi Shome
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507

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Book Description
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.

Author: Dinesh Prasad Sinha
Publisher: Northern Book Centre
ISBN: 9788172110390
Category : Sales tax
Languages : en
Pages : 220

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Book Description
The book, Sales Tax Administration in Bihar which is divided into two sections, examines in detail both the roles of indirect tax in the federal administration and empirical evidence of the role of Sales Tax in economic development. This book analyses and deals with the Sales Tax Administration of Bihar state. With critical analysis of Input and output of Sales Tax it focuses the light on the position of total revenue of 35 years of Bihar state and also critically examines the role of Total Tax and Sales Tax in economic led development. The more interesting portion of the book is the second part, which attempts to bring together the empirical evidence on Sales Tax administration. While there may be some theoretical basis to suggest the important policy role governments can play in effective management and improvement of Sales Tax administration.

Author: Anant Sadashiv Altekar
Publisher: Motilal Banarsidass Publ.
ISBN: 9788120810099
Category : India
Languages : en
Pages : 428

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Book Description

Author: Sitta von Reden
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110604930
Category : Business & Economics
Languages : en
Pages : 1131

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Book Description
The second volume of the Handbook describes different extractive economies in the world regions that have been outlined in the first volume. A wide range of economic actors – from kings and armies to cities and producers – are discussed within different imperial settings as well as the tools, which enabled and constrained economic outcomes. A central focus are nodes of consumption that are visible in the archaeological and textual records of royal capitals, cities, religious centers, and armies that were stationed, in some cases permanently, in imperial frontier zones. Complementary to the multipolar concentrations of consumption are the fiscal-tributary structures of the empires vis-à-vis other institutions that had the capacity to extract, mobilize, and concentrate resources and wealth. Larger volumes of state-issued coinage in various metals show the new role of coinage in taxation, local economic activities, and social practices, even where textual evidence is absent. Given the overwhelming importance of agriculture, the volume also analyses forms of agrarian development, especially around cities and in imperial frontier zones. Special consideration is given to road- and water-management systems for which there is now sufficient archaeological and documentary evidence to enable cross-disciplinary comparative research.