scholarly journals Indirect Tax Structure Prior to the Introduction of GST: Challenges and the Need for a Unified Tax Structure

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
M. M. Sury
Keyword(s):  
The Self ◽  
Tax Burden ◽  
Tax Structure ◽  
Sales Taxes ◽  
The Poor ◽  
Multi Stage ◽  
Indirect Taxes ◽  
Production And Distribution

An indirect tax is one which can be shifted from the original payer to the ultimate consumer of the commodity or service taxed. Indirect taxes (also called hidden taxes) are convenient to collect but lack equity attribute. They do not allow considerations for the personal circumstances of taxpayers as do direct taxes. The distribution of indirect tax burden is often, though not always, regressive and even the poorest of the poor are made to contribute to public exchequer. This paper examines the indirect tax structure of India prior to the introduction of Goods and Service Tax (GST) to enable an understanding and appreciation of the need for GST in India. It analyses the various indirect taxes such as import duties, excise levies, and sales taxes. It also shows how VAT, which is a multi-stage tax levied on all stages of production and distribution of a commodity, suffers from certain limitations. Despite the self-policing nature of VAT, opportunities do exist under it for evasion and fraud. The need to overcome various challenges and limitations of this indirect tax structure have led to the adoption of a unified tax regime, i.e. GST.

scholarly journals GOODS AND SERVICE TAX IN INDIA: A SWOT ANALYSIS

2016 ◽  
Vol 4 (12) ◽  
pp. 188-195
Author(s):  
Seema Devi
Keyword(s):  
Swot Analysis ◽  
Value Added ◽  
Tax Burden ◽  
Tax Structure ◽  
A Value ◽  
National Market ◽  
Ignorance Of Law ◽  
Indirect Taxes ◽  
Ancient Times ◽  
The Cost

Goods and Service Tax (GST) is a Value Added Tax (VAT), which hypothetically to be put into effect from April 2010, but because of conflicting interest of stakeholders and various political controversies it has been passed in both Houses of Parliament on Aug. 3, 2016. It alone indirect tax which influence the whole economy directly. It is aspiring as iron out wrinkles of current indirect taxes and has a far-reaching impact on GDP. India is a centralized constitutional economy. GST is applicable on all States and Union territories, known as CGST (Central Goods & Services Tax) and SGST (State Goods & Services Tax). The ill effects of cascading can be mitigated after tie up the central and states taxes in solitary tax. The economy is expected to pave the way of common national market as it will provide benefits to consumer by reducing overall tax burden of goods, which is currently estimated at 25% to 30%. Thus, introduction of Goods and Service Tax (GST) is a gigantic tax transform in contemporary ancient times.             Ignorance of law is no excuse but is liable to panel provisions, hence why not start learning GST and avoid the cost of ignorance. We all need to know, whether GST is willingly or imposed. This paper describes a brief introduction of current indirect tax structure and GST in India. What are challenging factor in implementation and what can be the opportunities of GST in India.

The Influence of Social Class on Activity Preferences of Comunidades Eclesiais de Base (CEBs) in the Archdiocese of São Paulo

1987 ◽  
Vol 19 (1) ◽  
pp. 141-156 ◽  
Author(s):  
W. E. Hewitt
Keyword(s):  
Social Class ◽  
Lower Class ◽  
Roman Catholic ◽  
Sao Paulo ◽  
The Self ◽  
São Paulo ◽  
Christian Communities ◽  
The Poor ◽  
Activity Preferences

A number of interpretations have recently emerged which attempt to explain the nature and sociopolitical implications of Roman Catholic base Christian communities (CEBs) in Brazil. Most studies have tended to describe these small, informal lay groups as a predominantly lower-class phenomenon which is facilitating the self-liberation of the poor from the weight of centuries-old political and economic oppression.

Preferences, Tax Structure and Tax Reform: Theory and Evidence

1975 ◽  
Vol 3 (1) ◽  
pp. 56-69 ◽  
Author(s):  
Shlomo Maital
Keyword(s):  
Tax Reform ◽  
Tax Structure ◽  
Indirect Taxation ◽  
Tax System ◽  
The Past ◽  
Pure Public Good ◽  
Indirect Taxes ◽  
Current Shift ◽  
Optimal Tax Structure ◽  
The U.S

When the structure of tax revenues–the proportion of revenues earned by income, consumption and wealth taxes–is treated as a pure public good, a useful framework emerges for analyzing interrelationships among taxpayers' preferences, tax structure and tax reform. The “optimal” tax structure is defined and used to outline several conjectures about the current shift from direct to indirect taxation, evident particularly in Europe. Attention is then focused on the U.S. tax system. The structure of the tax system is shown to have changed very little in the past two decades. In contrast, interview surveys carried out over the past thirty years indicated a long-standing shift in taxpayers' preferences toward indirect taxes. Implications are drawn regarding tax reform.

scholarly journals Czech Household Tax Burden Estimation

2018 ◽  
Vol 66 (6) ◽  
pp. 1557-1564
Author(s):  
Lukáš Moravec ◽  
Gabriela Kukalová ◽  
Jakub Ječmínek ◽  
Luboš Žáček
Keyword(s):  
Tax Burden ◽  
Median Income ◽  
Tax Rates ◽  
Indirect Taxation ◽  
Indirect Taxes

This paper solves the question of the Czech households’ tax burden and its trend during the period from 2005 to 2015. Authors identified three groups of model Czech households based on the Czech Statistical Office data. The consumer basket structures, the median income, direct and indirect taxes rates were the parameters covered by the analyses. The weighted VAT tax rates were calculated for the consumer basket items valid for the year 2015. The year 2015 was used as the reference one for the rest of the period. The results show the estimated cumulative tax burden including direct and indirect taxation in 2015 and the previous years. The paper identified the changes and the trend of taxation level relating the Czech households.

scholarly journals ‘THE RULE OF THREE’ IN THE GROWTH STORIES – GANGBAIK LEE’S DRAMA “LIKE LOOKING AT THE FLOWER IN THE MIDWINTER”

2016 ◽  
Vol 1 ◽  
pp. 11-22
Author(s):  
Mansu KIM
Keyword(s):  
Fairy Tale ◽  
The Self ◽  
The Real ◽  
Final Destination ◽  
The Third ◽  
The Core ◽  
Rule Of Three ◽  
The Poor ◽  
The World

This paper focused on the structure of the growth stories, especially in surveying Gangbaek Lee’s (이강백) drama “Like Looking at the Flower in the Mid-winter (동지섣달 꽃 본 듯이)”. It is structured by ‘rule of the three’. In this text, three sons go to seek their mother, they experience the tests three times. Third son wins the game because he succeeds to find his true and alternative mother. It is similar to the story of English fairy tale “Three Little Pigs”.  In Freudian terms, the characters of the both texts are superego, ego and id. The core of the growth story is that third son (id) wins the first son (superego) and the second son (ego) by using his own energy (meaningful labor). In Levi Strauss’ terms, the contrast between the third and the others can be schemed the contrast between culture and nature. Lee’s drama presents the third son as the real hero who overcomes two elder brothers. The first is so conservative (oversleep), the second is so selfish (overeat). Two brothers were too political or too ideal to become a true, humanistic and warm-minded adult. In his view, ‘drama’ related to the third son is the most humanistic and warm-minded action in the world. These both stories are based on the plot ‘rags to riches’ which contains the success of the poor and powerless. In other words, the poor and weak child can grow to the true hero, and reach the final destination, according to the Gustav Jung’s expression, ‘the Self as a Whole’.

The Restoring of a Prophetic Community

Pneuma ◽  
2020 ◽  
Vol 42 (3-4) ◽  
pp. 460-476
Author(s):  
Jacqueline N. Grey
Keyword(s):  
The Self ◽  
Early Church ◽  
The Poor ◽  
Self Reliance ◽  
The World ◽  
Personal Empowerment ◽  
The Future ◽  
Prophetic Community

Abstract The article discusses the future of global pentecostalism, focusing on the context of Australia. It first explores the self-identification of pentecostalism as a prophetic community in continuity with the narrative of Luke-Acts. In particular, the implications of the Isaianic mission of Jesus and the early church are discussed. The socially transformative nature of this mission includes not only miracles and healing, but also concern for the poor and marginalized. From this foundation, the article secondly addresses issues within contemporary Australian pentecostalism of individualism and self-reliance that are incompatible with the Isaianic vision. It presents, thirdly, a vision for the Australian pentecostal community that moves beyond a preoccupation with personal empowerment of the Spirit to participate with God in bringing healing and justice to the world.

scholarly journals Impact of Fiscal Decentralization on Motor Vehicle Taxation in the Slovak Republic

2016 ◽  
Vol 17 (1) ◽  
pp. 28-39 ◽  
Author(s):  
Vladimír Konečný ◽  
Jozef Gnap ◽  
Ivana Šimková
Keyword(s):  
Motor Vehicle ◽  
Fiscal Decentralization ◽  
Slovak Republic ◽  
Current Level ◽  
The Self ◽  
Motor Vehicles ◽  
Tax Burden ◽  
Tax Rates ◽  
Impact Studies ◽  
Over Time

Abstract The article deals with the motor vehicle tax in relation with fiscal decentralization, particularly from 2005 with competence delegated to the self-governing regions in the area of motor vehicle tax. The result of this provision in the field of fiscal decentralization is increasing of differences in the motor vehicle tax burden in self-governing regions of Slovakia. The paper is the result of solving a series of impact studies solved by the authors in this field. Gradually over time from the transfer of competences in setting tax rates on motor vehicles to self-governing regions and usage of the incomes of this tax can realistically assess the development and impact of this element of fiscal decentralization in the Slovak Republic as well as propose a solution of resulting situation. The aim is to eliminate differences in motor vehicle tax burden at regional and interstate level while maintaining the current level of tax revenues of self-governing regions.

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