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Tax System in India: Evolution and Present Structure

M. M. Sury




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 | #11904157 in Books |  2015-07-31 | Original language:English | PDF # 1 |  9.80 x1.50 x7.30l,.81 | File type: PDF | 446 pages

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The Indian tax system has undergone major structural changes since independence in 1947. Besides being the main source of revenue, both for the central and state governments, it is an effective instrument to realize various socio-economic objectives of national policies. However, the tax system has been relying heavily on indirect taxes and suffering extensively from tax evasion. Restructuring of the tax system has constituted a major component of fiscal reforms initiate...

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