Impact of Tax reforms in Government of Indias Indirect Tax Collections with Special Reference to Year 2000-2020

In this paper, an attempt has been made to analyse the implications of tax reforms after the economic liberalization in 1991 with respect to collection of indirect tax revenue of the Government of India during the last two decades (2000-20). The composition of indirect tax revenue of the Government has undergone a drastic change during the last two decades. Post implementation of the GST Act, the levy of Central Excise has been restricted to petroleum and tobacco products and GST has evolved as the major contributor to the indirect tax revenue collections followed by the Customs Duty. Comparative analysis of indirect tax collections of the Central Government with respect to its growth, share in gross tax revenue, percentage of GDP and composition has been done for the period from 2000-01 to 2019-20. The current study has revealed the growth rate of indirect taxes has not only been uneven but also declined during the year 2001-02, 2008-09 and 2009-10. The share of indirect tax in the gross tax revenue has also gradually declined from 63% in 2000-01 to 46% in 2019- 20%. The indirect tax-GDP ratio has remained stagnant in the range of 3.5 to 5.5 % during the last two decades.

Indirect Taxation of Events Beyond the Control of the Taxpayer in Crucial Tax and Customs Judgements of the Court of Justice

Indirect taxes are shaped in such a way that the final customers bear their economic burden. The scope of taxation is usually delineated to cover all goods (and services) reaching the afore-mentioned final consumers. One may assume that the aim of a lawmaker is that goods (or services) supplied to the consumers should not remain untaxed. However, the intensity of pursuing this aim differs between VAT, excise duties, and customs duties. A scientific question that the rules outlined above bring about is whether it is acceptable – under the general principles of the European Union law perceived through a number of tax (customs) cases – to impose duties on a person or to deprive a taxpayer of rights owing to tax-relevant facts that have been entirely out of the control of this person or this taxpayer (customs debtor). Although the position of the Court of Justice towards this issue is not homogenous, the author of this article claims that situations that are wholly beyond the scope of control of a diligent person should not affect the tax (customs) situation to the detriment of such a person.

TOPICAL ISSUES OF INDIVIDUAL INCOME TAXATION IN THE REPUBLIC OF KAZAKHSTAN

Taxes are legally established payments that business entities and the population are obliged to pay in accordance with the established rules for filling the state treasury. Nowadays, taxes are used by the state to redistribute national income and serve as the main source of state revenue necessary for the implementation of its main functions: the maintenance of the administrative apparatus, law enforcement and social services, financing of the social security system. Also, with the help of taxes, the state can level income inequality among different groups of the population in order to increase their well-being as a whole. Individuals in Kazakhstan are required to pay personal income tax, transport tax, land tax, property tax of individuals. Pensions, sick leave payments and social benefits are formed from these contributions. In addition, individuals bear the burden of paying indirect taxes value added tax and excise taxes on alcohol, tobacco and petroleum products. According to some estimates, individuals actually pay more than 50% of the amounts of indirect taxes received by the budget of the Republic.

Explainer: Do taxes on property cause high house prices? No.

Housing industry lobbyists in Australia and abroad often claim that property-related taxes comprise a large and growing share of the price of new housing and are hence pushing up the market price of new and existing dwellings. Land taxes, stamp duties on property transactions, GST on value-added investments, and other fees and charges are generally included in this analysis, as are many inferred price effects that are assumed to be due to regulations.This note explains four reasons why the claims of this tax summation approach are not valid.1.Many of the included costs are not taxes on new housing.2.Adding indirect taxes double counts.3.Assumed price effects are implausible.4.Taxes on property assets reduce market prices, not add to them.

Fiscalitat municipal sobre productes alimentaris a Castelló d’Empúries (1350–1365)

During the 14th century, Catalan towns, together with those in the rest of the Crown of Aragon, issued enormous quantities of long-term debt, which took the form of sales of perpetual and lifelong annuities ("censals morts" and "violaris"), in order to finance their numerous economic needs of different types. As a consequence of the growing issuing of debt instruments, town governments had to build a fiscal system of increasing complexity to satisfy the rising annual interests. The system was based on a set of indirect taxes over commerce and the consumption of certain food and manufactured products. Castelló d’Empúries was not an exception and the town engaged and consolidated long-term debt between approximately 1350 and 1375. This article analyses the evolution of the taxes on food that the town government of Castelló was administering during this period (yield, tariffs and exempt groups), applied on wine and grapes, meat, cereal milling, bread, oil, fish and pigs. On these grounds, the article assesses whether the increasing town debt resulted in a growing tax pressure on its inhabitants, and offers an overview of the main food types that were commercialised in Castelló during the 14th century.

State regulation of taxes and fees by the governments of the Generals A. I. Denikin and P. N. Wrangel during the Russian Civil War

The subject of this research is the poorly studied in the domestic historical legal science problem of legislative and administrative activity of anti-Soviet authorities in the territory of the Armed Forces of South Russia in the tax sphere during the Civil War. It is determined that tax legislation and law enforcement practice of the white governments were based on the laws of the former Russian Empire and the Provisional Government, which underwent adequate amendments over time. For pumping up the budget in the environment of economic devastation and rapid inflation, the legislator increased the rates of direct and indirect taxes, as well as introduced the new sources of taxation and revision of tax incentives. The author concludes that due to tax evasion of the population, the revenue from direct taxes into the budget, including commercial and industrial classes, were insignificant. Attempts of the government to concentrate legislative and administrative activity on indirect taxation also did not bring expected results; indirect taxes or non-taxable fees barely covered the expenses on the rapidly expanding bureaucratic bodies of civil administration. It is revealed that the supply of warring armies in such conditions was mainly through the uncontrolled issue of banknotes, which boosted inflation, and thus, plundered the public treasury. Being the main source of filling the state budget, it became one of the methods of comprehensive compulsory taxation. It is stated that due to shortage of budgetary funds, military commanders were forced supply the troops via conducting contributions and requisitions, which in fact was tax in kind and negatively affected public image of the government.

TAX TREATMENT OF LAND RESOURCES

Land use is important for territorial cohesion, urban planning, agriculture, transport and nature conservation. This implies that land resources policies are implemented at different levels - national, local, sectoral, including and tax policy. This report examines the tax treatment of landed properties, and in particular of agricultural landed properties. The urgency of the issue stems from changes in tax laws and a large number of stakeholders, both in terms of direct and indirect taxes.