MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03238 a2200169 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
140122b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
978-81-250-5180-0 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
336.2 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
SHOME, PARTHASARATHI |
| 9 (RLIN) |
12229 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
INDIAN TAX ADMINISTRATION: A DIALOGUE |
| Statement of responsibility, etc |
SHOME, PARTHASARATHI |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Name of publisher, distributor, etc |
ORIENT BLACKSWAN |
| Date of publication, distribution, etc |
2013 |
| Place of publication, distribution, etc |
NEW DELHI |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
XX, 420 |
| Other physical details |
HARD |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Table of Contents<br/>List of Tables, Figures and Boxes <br/>Foreword by Vijay Kelkar <br/>Preface <br/>List of Abbreviations<br/><br/>Introduction <br/>PARTHASARATHI SHOME<br/><br/>1. Organisational Structure of Direct Tax Administration <br/>RAJIVA RANJAN SINGH<br/><br/>2. Administrative Structure in the Reform of Indirect Taxes <br/>GAUTAM RAY<br/><br/>3. Risk Management in Audit Selection in the Income Tax Department <br/>SANJAY KUMAR<br/><br/>4. Audit Selection Through Risk Assessment in Indirect Taxes <br/>GAUTAM RAY<br/><br/>5. Dispute Resolution in Indirect Taxes <br/>GAUTAM RAY<br/><br/>6. Dispute Resolution Under Direct Tax Laws <br/>SUNIL JAIN<br/><br/>7. Large Taxpayer Units in India <br/>NAGENDRA KUMAR<br/><br/>8. Computerisation in Central Board of Direct Taxes <br/>RAJIVA RANJAN SINGH<br/><br/>9. Computerisation in Central Board of Excise and Customs <br/>Y. G. PARANDE<br/><br/>10. Taxpayer Information Services <br/>RAJIVA RANJAN SINGH AND ANWESHA DAS<br/><br/>11. Effectiveness of State-level Tax Administration with <br/>Reference to Value-Added Tax<br/>ARINDAM DAS-GUPTA WITH FERNANDA ANDRADE<br/><br/>Appendix: Advancements in Tax Administration—Dialogue between <br/>Administrators and Stakeholders<br/>Notes on Contributors <br/>Index |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
About the Book<br/>Born out of a first-of-its-kind series of discussions between tax officials and practitioners, Indian Tax Administration: A Dialogue identifies and addresses challenges facing India as it contemplates tax reforms. Both, the dialogue and A Dialogue, have been organised by eminent tax policy analyst Parthasarathi Shome whose recommendations on tax administration policy have been included not only in India’s Ninth and Tenth Five-Year Plans, but also in more than thirty countries where he has given technical assistance in taxation.<br/><br/>This volume gives detailed analyses of the organisational structure, risk assessment and management in audit selection, dispute resolution and computerisation of both Direct and Indirect tax administrations. An investigation into the newly-established Large Taxpayer Units and a statistical study of the effectiveness of Value-Added Taxes of state administrations render it a broader appeal. Presenting successful models from across the globe, A Dialogue composes a veritable picture of tax reform for India to keenly consider.<br/><br/>Comprising both serving and retired bureaucrats, and stake-holder voices from outside the government, the contributors occupy both ends of the tax spectrum. A work arising from uninhibited debate, the voices here are united in their appeal to make the taxpayer, not tax, the primary focus of tax administration. A Dialogue is an invaluable contribution to tax research, and thereby makes an indispensable read to tax consultants, chartered accountants, policy-makers, students of taxation and all of us—taxpayers, inquisitive about the future. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
TAX - INDIAN TAX, INCOME TAX |
| 9 (RLIN) |
12230 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Item type |
Book |
