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.
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| Artículos | IEF | IEF | OP 138-B/2021/101/11-3 (Browse shelf) | Available | OP 138-B/2021/101/11-3 |
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| OP 138-B/2021/101/1-1 Survey of global secondary adjustment rules | OP 138-B/2021/101/11-1 The GLOBE regime should better accommodate the insurance industry | OP 138-B/2021/101/11-2 Lexel | OP 138-B/2021/101/11-3 Budgetary treatment of Indian earmarked taxes | OP 138-B/2021/101/11-4 Transfer pricing for R&D centers in Israel | OP 138-B/2021/101/11-5 It's all in the drafting | OP 138-B/2021/101/1-2 Ensuring an EU carbon tax complies with WTO rules |
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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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