Budgetary treatment of Indian earmarked taxes a tale of governance gaps by Ashrita Prasad Kotha
By: Kotha, Ashrita Prasad
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Material type: 
ArticlePublisher: 2021Subject(s): POLITICA FISCAL | PRESUPUESTOS | DEFICIT PUBLICO | INDIA
In:
Tax Notes International v. 101, n. 11, March 15 2021, p. 1419-1425Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/11-3 (Browse shelf) | Available | OP 138-B/2021/101/11-3 |
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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.
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