This book provides an exhaustive and critical account of the various aspects of the Indian tax system. It places current developments in the field of taxation in perspective. This work traces the structural evolution, explains the legal framework, and describes the present system of taxation. the book reproduces edited extracts from the reports on taxation published by the Government of India between 1925 and 2006. The book also contains time-series data (1950-51 to 2004-05) on tax revenues of Central and State Governments in India.
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(255mm x 180mm x 52mm)
New Century Publications
Publisher: New Century Publications
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Author Biography - M. M. Sury
M.M. Sury received his B.A. (Hons.), M.A., and Ph.D. degrees in economics from the University of Delhi. He taught economics in the same university for 42 years. Specialising in fiscal economics, he has published extensively on Indian fiscal system in recognised national and international journals, including Small Industry Bulletin for Asia and the Pacific (United Nations, Bangkok), Bulletin for International Fiscal Documentation (International Fiscal Association, Amsterdam), Asian-Pacific Tax and Investment Bulletin (Singapore), Journal of the Indian School of Political Economy (Pune), Indian Economic Journal (Bombay), and Margin (New Delhi). He was a Visiting Fellow at the International Bureau of Fiscal Documentation, Amsterdam (May 1989), a Fellow at the Indian Institute of Advanced Study, Shimla (1991-92) and a Visiting Fellow in the Department of Law and Management, University of Mauritius, Mauritius (September-October, 2000). He was Economic Adviser, First Delhi State Finance Commission (1996-97).