Kotha, Ashrita Prasad
Budgetary treatment of Indian earmarked taxes a tale of governance gaps / by Ashrita Prasad Kotha .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author analyzes the inconsistent treatment of cesses in India, considering how varying policies regarding the characterization and use of earmarked taxes ultimately enable India's Union government to understate the fiscal deficit.
POLITICA FISCAL
PRESUPUESTOS
DEFICIT PUBLICO
INDIA
Tax Notes International 1048-3306v. 101, n. 11, March 15 2021, p. 1419-1425
Budgetary treatment of Indian earmarked taxes a tale of governance gaps / by Ashrita Prasad Kotha .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author analyzes the inconsistent treatment of cesses in India, considering how varying policies regarding the characterization and use of earmarked taxes ultimately enable India's Union government to understate the fiscal deficit.
POLITICA FISCAL
PRESUPUESTOS
DEFICIT PUBLICO
INDIA
Tax Notes International 1048-3306v. 101, n. 11, March 15 2021, p. 1419-1425