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- W3162018111 abstract "This is a conceptual paper, the author discusses some fundamental assumptions regarding taxation. These assumptions need to be re-examined. The author has carried out a survey of fifty professionals in the field of tax administrations and based on discussions with them tried to identify the issue and perspectives for future. The author has found that over a period of time, progressive economies try to reduce tax rates, reduce number of tax payments, reduce number of time required on issues relating to tax compliances and simplify and computerize tax compliances, which create a better business environment. The author contend that there is a need to re-examine present tax system, present business system and present framework. They suggest a system which can promote and develop small and cottage industries and enable smaller business entrepreneurs to survive and grow. The author contends that there should be digital transactions using m-commerce and there should be transaction tax to encourage people to save and invest." @default.
- W3162018111 created "2021-05-24" @default.
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- W3162018111 date "2018-01-01" @default.
- W3162018111 modified "2023-09-25" @default.
- W3162018111 title "Integrating Public Finance with Human Behaviour and Inclusive Growth – Case Study on Indian Tax System" @default.
- W3162018111 doi "https://doi.org/10.2139/ssrn.3308553" @default.
- W3162018111 hasPublicationYear "2018" @default.
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