000 | 01060nab a2200241 c 4500 | ||
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999 |
_c143991 _d143991 |
||
003 | ES-MaIEF | ||
005 | 20210505122434.0 | ||
007 | ta | ||
008 | 210505t2021 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 | 1 |
_968908 _aKotha, Ashrita Prasad |
|
245 | 0 |
_aBudgetary treatment of Indian earmarked taxes _ba tale of governance gaps _c by Ashrita Prasad Kotha |
|
260 | _c2021 | ||
500 | _aDisponible también en formato electrónico. | ||
500 | _aResumen. | ||
520 | _aIn 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. | ||
650 | 4 |
_948067 _aPOLITICA FISCAL |
|
650 | 4 |
_948131 _aPRESUPUESTOS |
|
650 | 4 |
_941783 _aDEFICIT PUBLICO |
|
650 | 4 |
_945694 _aINDIA |
|
773 | 0 |
_9164762 _oOP 138-Bis/2021/101/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 11, March 15 2021, p. 1419-1425 |
|
942 | _cART |