Features and assessment of Indian Tax system Direct vs indirect taxes Issues

Features and assessment of indian tax system direct

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Features and assessment of Indian Tax system, Direct vs indirect taxes, Issues and challenges in Indian tax system, State finances and Local finances, Tax Reform Committees, Task Forces Unit IV Public Expenditure : Wagner’s Law of increasing state activities, Meaning and Nature, Canons of public expenditure, Theories of public expenditure, Wiseman Peacock Hypothesis, The Critical Minimum Hypothesis, Zero based budgeting Government of India Finances : Revenue and Capital accounts, Expenditure Trends, Plan and Non Plan Expenditure, Deficit financing, Government budgets, Recent Reforms Unit V Economics of Public Debt : Classification of debt, Burden of public debt, Principles of debt management and Redemption, Fiscal balance and public debt, Deficit financing Public Debt in India : Composition of government debt, Causes of growth of public debt, Ownership pattern of Government of India debt, Debt of State governments Unit VI Fiscal Federalism : The Federal set up, Rationale of Fiscal Federalism, Division of functions and financial resources between governments, The problem of financial imbalance, Federal financial adjustment Fiscal Federalism in India : Fiscal Federalism under the Constitution, Allocation of functions and resources, Union list State list and concurrent list, Finance Commissions, Fiscal policy and Stability Text Books: 1 . PUBLIC FINANCE by H.L. BHATIA, VIKAS PUBLISHING HOUSE References: 1 . PUBLIC FINANCE-A CONTEMPORARY APPLICATION OF THEORY TO POLICY by DAVID N. HYMAN, CENGAGE LEARNING 2 . PUBLIC FINANCE IN THEORY AND PRACTICE by S.K. SINGH, S. CHAND & COMPANY 3 . PUBLIC FINANCE IN THEORY AND PRACTICE by MUSGRAVE. R.A.AND P.B. MUSGRAVE, MCGRAW HILL EDUCATION Credits:4 Through this course students should be able to Page:1/1 Print Date : 1/10/2018 10:06:21 PM
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