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INTERNATIONAL JOURNAL OF CREATIVE RESEARCH THOUGHTS - IJCRT (IJCRT.ORG)
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ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
Call For Paper - Volume 12 | Issue 5 | Month- May 2024
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Published Paper Details:
Paper Title
NEED TO MODIFY IN CURRENT TAX CODES AND WEALTH TAXES IN INDIA
Authors
Gaurav Kumar Jalan
Keywords
Wealth tax, Direct Taxes Code, Indirect taxes, Tax Reforms, Inequality.
Abstract
: As part of new economic policy, the Government of India introduced far reaching reforms in the tax system. Reforms in the wealth tax system virtually led to its abolition in the year 2015-16. The reason given was the cost of collection was much higher than the revenue collected from it. This argument is not tenable. As part of comprehensive tax reforms, the previous government had planned to introduce Goods and Services Tax which combined all the indirect taxes and the Direct Taxes Code which combined both the Income tax and the Wealth tax. Both the system adopted international best tax practices. But instead of implementing Direct Taxes Code, the Government abolished wealth tax which has created an imbalance in the tax structure. Hence, it is argued here that there is a need to revive Direct Taxes Code and wealth tax in the country.
IJCRT's Publication Details
Unique Identification Number - IJCRT2001005
Paper ID - 200747
Page Number(s) - 30-38
Pubished in - Volume 8 | Issue 1 | January-2020
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Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882
E-ISSN Number - 2320-2882
Cite this article
Gaurav Kumar Jalan, "NEED TO MODIFY IN CURRENT TAX CODES AND WEALTH TAXES IN INDIA", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.8, Issue 1, pp.30-38, January-2020, Available at :http://www.ijcrt.org/papers/IJCRT2001005.pdf
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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