7 avr 2021 · Study Note 1 : Basic Concepts 1 1 Introduction 1 1 2 Direct Tax Indirect Tax 1 1 3 Constitutional Validity of Taxes
Study Note 1 : Basic Concepts 3-23 1 1 Introduction 3 1 2 Direct Tax Indirect Tax 4 1 3 Constitutional Validity of Taxes
This article studies the optimal direct/indirect tax mix problem when note that the traditional Slutsky decomposition, as well as Roy's identity,
1 fév 2020 · Note : The Study material is based on the provisions of income tax law as amended by the Finance Act, 2019 The study has been updated till
This paper presents a contribution to the discussion on the macroeconomic effects of a shift in taxation from direct to indirect taxes, at an unchanged
This affects the overall tax burden, the level of indirect taxation and the level of taxes on consumption In addition, Belgium and Portugal report some revenue
information or views contained in the note/collection India the main direct taxes at the central level are the personal and corporate income tax
Central Board of Direct Taxes to be a company Note : - If in respect of any business, operations are not carried out in India it will be treated as
Study Note 1 : Basic Concepts 3-23 1 1 Introduction 3 1 2 Direct Tax Indirect Tax 4 1 3 Constitutional Validity of Taxes 5 1 4 Administration of Tax Laws
Constitution, those provisions requiring that "direct taxes" be apportioned power granted by the constitutional texL" Ackerman, supra note 1, at 54 n 218
3 Slitor (1972, pp 229-30) notes that John Stuart Mill, A C Pigou, and John Maynard Keynes all doubted the feasibility of an expenditure tax, but concludes ( p