scholarly journals Pros and cons of indian gst to society

2017 ◽  
Vol 7 (2) ◽  
pp. 272-276
Author(s):  
Kumudha A
Keyword(s):  
Maximum Rate ◽  
Custom Duty ◽  
Value Addition ◽  
Excise Duty ◽  
Economic Distance ◽  
Pros And Cons ◽  
One Act

GST will narrow economic distance between producers and consumers as itwill be imposed only value addition. The dream of one country, one act and one taxwill be observed. It is expected that, it will help to improve the productivity in thecountry as well as will be benefited to the consumers, as maximum rate of GST ispredetermined. It will also help to avoid the multiple taxation, processes, tax evasionetc. Government proposed Central GST and States GST. CGST will subsume centralexcise duty, excess central excise duty, service tax, excess custom duty and specialexcess custom duty. SGST will subsume sale tax/ VAT, entertainment tax (other thanlocal bodies),sale tax which is imposed by Centre Government and collected by states,purchase tax, luxury tax and lottery tax and more significantly octroi which is a majorsource of revenue of the Municipal Corporations. Already there is vertical imbalanceof resources and responsibilities among Governments in India. Therefore, in thisresearch paper probable pros and cons about upcoming are discussed.

scholarly journals Pros and cons of gst in india

2017 ◽  
Vol 7 (2) ◽  
pp. 398-402
Author(s):  
Mugunthan C ◽  
Vijayamalleeswari K.R
Keyword(s):  
The State ◽  
Value Addition ◽  
Economic Space ◽  
Sales Taxes ◽  
The World ◽  
Indirect Taxes ◽  
Pros And Cons

GST is a form of VAT that would consist each and every one of the indirect taxesinto one right through all the region of India. That means each state will have the identicalGST rate not like nowadays where the states can fix their individual rates. In uncomplicatedterms, GST means the state will contribute to the Central Sales Taxes that it is presentlygetting fully through the center. The Center in return will allocate the Service Tax with thestates.Thoughtlessly forthcoming Goods and Service Tax is one of the innovative steps inthe area of indirect taxes in the country past seventy years of independence. GST is insubsistence more than 150 countries of the world. It will taper economic space betweenproducers and consumers as it will be only value addition. The idea of one country, one actand one enforced tax will be observe. It is predictable that, it will help to get better theproduction in the country as well as will be benefit to the consumers, as highest rate of GSTis predestined. It will also facilitate to pass up the multiple taxation, processes, tax evasionetc. Government innermost GST and States GST. Therefore, in this investigate papercredible pros and cons about upcoming are discuss. The GST Bill has been accepted byleader of India on 3rd August 2016 inRajySabha and on 8th August 2016 in LokSabha with approval by more than 50 % of statelegislation. It is expected that GST will be implement from 1st April, 2017.

scholarly journals EFFECT OF CUSTOM DUTY INCENTIVES ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2018 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Dr. John Kuria
Keyword(s):  
Significant Relationship ◽  
Secondary Data ◽  
Tourism Industry ◽  
Primary Data ◽  
Custom Duty ◽  
Significance Level ◽  
Excise Duty ◽  
Tax Incentive ◽  
Vision 2030 ◽  
The Government

Purpose: the purpose of this study was to determine the effect of custom duty Incentive on the performance of EPZ firms in Kenya.Methodology: This research used correlation research design. Sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis.Results: The results of study revealed that at 5% significance level, custom duty incentives had a significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level, custom duty incentives were found to have a significant relationship with performance of EPZ firms measured using the total number of workers in Kenya. The results also revealed that at 5% significance level, custom duty incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of years in operationUnique contribution to theory, practice and policy: Based on the study findings, the study recommended that the government should offer increased excise duty incentives in order to cut down on imports and in that way promoting the growth of demand for domestic products in the country. The government could pursue this strategy in order to curb smuggling and also to promote the growth of the tourism industry. The study further recommends that policy makers should adopt strategic incentive plans or targeted incentive scheme that targets specific industry or a strategic tax incentive that add value or contribute positively to the economy and are in line with the country’s vision 2030. 

Neuronal and Extraneuronal Uptake of 3H-Norepinephrine in the Heart of the Active Bat: An Electron Microscopic Radioautographic Study

1973 ◽  
Vol 31 ◽  
pp. 522-523
Author(s):  
Martin Hagopian ◽  
Michael D. Gershon ◽  
Eladio A. Nunez
Keyword(s):  
Smooth Muscle ◽  
Monoamine Oxidase ◽  
Vascular Smooth Muscle ◽  
Cardiac Muscle ◽  
Maximum Rate ◽  
External Medium ◽  
Extraneuronal Uptake ◽  
Electron Microscopic ◽  
Cardiac Tissues ◽  
High Affinity

The ability of cardiac tissues to take up norepinephrine from an external medium is well known. Two mechanisms, called Uptake and Uptake respectively by Iversen have been differentiated. Uptake is a high affinity system associated with adrenergic neuronal elements. Uptake is a low affinity system, with a higher maximum rate than that of Uptake. Uptake has been associated with extraneuronal tissues such as cardiac muscle, fibroblasts or vascular smooth muscle. At low perfusion concentrations of norepinephrine most of the amine taken up by Uptake is metabolized. In order to study the localization of sites of norepinephrine storage following its uptake in the active bat heart, tritiated norepinephrine (2.5 mCi; 0.064 mg) was given intravenously to 2 bats. Monoamine oxidase had been inhibited with pheniprazine (10 mg/kg) one hour previously to decrease metabolism of norepinephrine.

Every Contraceptive Option Has Pros and Cons

2007 ◽  
Vol 41 (12) ◽  
pp. 29
Author(s):  
KERRI WACHTER
Keyword(s):  
Pros And Cons

Noninvasive Assessment of Coronary Artery Disease – Anatomical versus Functional Imaging and the Marginal Role of Exercise Electrocardiograms

Praxis ◽  
2020 ◽  
Vol 109 (14) ◽  
pp. 1141-1149
Author(s):  
Martina Boscolo Berto ◽  
Dominik C. Benz ◽  
Christoph Gräni
Keyword(s):  
Coronary Artery Disease ◽  
Coronary Artery ◽  
Functional Imaging ◽  
Clinical Aspects ◽  
Industrialized Countries ◽  
Coronary Syndromes ◽  
Pros And Cons ◽  
Noninvasive Assessment ◽  
Artery Disease ◽  
European Society Of Cardiology

Abstract. Coronary artery disease (CAD) is the leading cause of morbidity and mortality in the industrialized countries. Assessment of symptomatic patients with suspected obstructive CAD is a common reason for a clinical visit. Noninvasive anatomical and functional imaging are established tools to rule-in and rule-out CAD, to assess the severity of disease and to determine the potential risk of future cardiovascular events. In this review, we discuss the updated Guidelines from the European Society of Cardiology on Chronic Coronary Syndromes and explore the different imaging modalities used in current clinical practice for the noninvasive assessment of CAD. The pros and cons of each method, especially comparing anatomical and functional testing, are presented. Furthermore we we address the practical clinical aspects in the selection of the optimal noninvasive tests according to clinical need.

How to be ConTENT With Rorschach CONtent

2016 ◽  
Vol 37 (2) ◽  
pp. 147-165
Author(s):  
Charles A. Peterson
Keyword(s):  
Content Analysis ◽  
Pros And Cons ◽  
Abstract Content

Abstract. Content analysis is a late and contentious addition to the Rorschach canon. The determinants have ruled. Hermann Rorschach was at best, ambivalent about content analysis, focusing on the perceptual aspects of the process. Rorschachers have been not been conTENT about CONtent. The literature on the pros and cons and the how-to of content analysis is reviewed chronologically, concluding with eight issues and objections that have left Rorschach practitioners malcontent with content. Hoping to help practitioners improve the analysis of Rorschach content, ten suggestions, often with examples, are offered, these “hints” affecting both conceptualization and practice. A case fragment is appended to the review to host the above suggestions and to illustrate the (likely) less frequent “active evocation” of content to further the analysis.

The Pros and Cons of Growing Up in the Electronic Age

PsycCRITIQUES ◽  
2006 ◽  
Vol 51 (10) ◽  
Author(s):  
Robert T. Hitlan ◽  
M. Catherine DeSoto
Keyword(s):  
Growing Up ◽  
Pros And Cons

Generating Predictability: Pros and Cons

PsycCRITIQUES ◽  
2006 ◽  
Vol 51 (30) ◽  
Author(s):  
Katerina Bezrukova
Keyword(s):  
Pros And Cons
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