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Drafting Statutes for Taxation of Supplies of Goods and Services: (Record no. 111212)

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000 -LEADER
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005 - DATE AND TIME OF LATEST TRANSACTION
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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040 ## - CATALOGING SOURCE
Transcribing agency nls
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Kodandaraman Sethuraman
245 ## - TITLE STATEMENT
Title Drafting Statutes for Taxation of Supplies of Goods and Services:
245 ## - TITLE STATEMENT
Remainder of title "Implications for Social Order, Welfare and Justice"
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Bangalore
Name of publisher, distributor, etc. NLSIU
Date of publication, distribution, etc. 2014
300 ## - PHYSICAL DESCRIPTION
Extent 256p
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note CONTENTS<br/>Dedication (ii);<br/>Acknowledgements (iii);<br/>Lists of Figures and Table (iv);<br/>List of Statutes, Bill and Other Statutory Instruments Referred To (v);<br/>List of Cases Cited or Referred To (vi);<br/>Chapter 1. Introduction;<br/>Objective of the Thesis 3;<br/>Methodology 4;<br/>Research Questions that arise for Consideration 6;<br/>Hypotheses 8;<br/>Arrangement of Chapters 13;<br/>Chapter 2.Taxation of Supplies of Goods and Services, Reform and a "just" Social Order:<br/>Economic, Social, Political and Other Aspects;<br/>From a Recognized Social Disorder to an Acceptable Social Order: A Call for Reform 15;<br/>The 'State' as an Institution 20;<br/>Budget as an Institution 23;<br/>The Institution of Market 24;<br/>The Institution of Cooperative Multi-level Governance 26;<br/>Political Justice: Significance of Cooperation 29;<br/>Economic Justice: Avoidance of "Efficiency Costs" 31;<br/>Social Justice: Communications, Social System and Complexity 33;<br/>Design of Economic Mechanism to Reform 'State' Policy affecting the Budget and Accountability 38;<br/>Reform of 'State' Policy relating to Indirect Taxation: Analysis using Economic Mechanism Design 59;<br/>Chapter 3. History of Levy, Collection and Accounting of Indirect Taxes: Lessons for Promotion of Welfare, Budget-balance, 'State' Policy and Multi-level Governance State-Building: Lessons in Cooperative Policy Reformulation 64;<br/>Validity of Multiple Taxation 67;<br/>"Nexus Principle" and Costs of Administration and Compliance 67;<br/>"Explanation" Below Clause (l) of Article 286: Problems in Interpretation 72;<br/>"Mischief' and Remedy: Perceptions that are and are not TRUE to Social Reality 77;<br/>Reform, 'State' Policy relating to the Budget and the Directive Principles of' State' Policy 82;<br/>Consequences of the Abandonment of the "Destination Principle" of Collection of Indirect Taxes 105;<br/>"Destination Principle", Article 38 and Reformulation of 'State' Policy 109;<br/>Division of Taxation Space by means of Conditional Propositions: Implications in using Bi-conditional "Only if' instead of 'If as a Connective between the Antecedent and the Consequent 112;<br/>Redefining the Legislative Competence of the States without Amending the Constitution 125;<br/>Constitutional Restrictions on States vs. Consequent Diminution of State Tax Revenues 132;<br/>'State' Policy affecting Indirect Taxation: Iterations in the Institution of Law to Tackle Uncertainties 139;<br/>Complexity in the Market Network: Discovery of the Merits of Collecting Indirect Taxes on a "Value-Added" Basis 158;<br/>"Mischiefs" Recognized and Remedies Suggested in the 61 st Report of the Law Commission 164;<br/>Taxation of Supplies of Services which Involve Transfers of Property in Goods Also 165;<br/>"Supply of Goods and Services" as a Taxable Event 169;<br/>The "Mischief' Recognized and Remedy Suggested by the Kelkar Committee 176;<br/>Chapter 4. The Goal of Zero Tax-Induced Distortions in the Prices of Goods and services<br/>Discovered by the Market: Usefulness of the "Economic Mechanism" Model , Use of Modeling for Lawmaking and Governance 179;<br/>Information, Communication and Complexity 180;<br/>Anatomy of the Market as an Institution 182;<br/>Implications of Taxation Law for Price-Discovery 187;<br/>Design of Economic Mechanisms and Price-Discovery 189;<br/>Supply of Goods and Services: Designing a Mechanism to Avoid Tax-induced Distortions in Prices 193;<br/>A Possible Framework as a Basis for Cooperative Reformulation of 'State' Policy affecting Indirect Taxation 206;<br/>Chapter 5. Minimizing Tax-induced Distortions in the Prices of Goods and Services: Implications for Implementing Some Select Possibilities Supplies of Goods and Services: Modalities of Levy, Collection and Accounting of Indirect Taxes 216;<br/>Possible World 1 as envisaged by "Concurrent Dual GST" 216;<br/>Possible World 2 as envisaged by "National GST" 220;<br/>Possible World 3 as envisaged by "State GSTs" 221;<br/>Possible World 4 as envisaged by "Non-Concurrent Dual GSTs" 223;<br/>Possible World 5 as envisaged by the State Finance Ministers in the "First" Discussion Paper on a Road-map for the levy of GST in India 225;<br/>Possible World 6 as envisaged by the "Model GST law" Suggested in the Report of the Thirteenth Finance Commission 226;<br/>Possible World 7 as Implied by the Amendments Proposed in the Constitution(One-Hundred-and -Fifteenth Amendment) Bill, 2011 227;<br/>Minimizing Price-Distortions: Second-best Option to Motivate Truthful Compliance 231;<br/>Chapter 6. Choice of the Mode of Levy and Collection of Goods and Services Taxes: Compliance with the Requirement of Prevalence of Justice in the Social Order;<br/>Summing-up of the Discussions relating to the Objective of the Thesis in Chapters 2 to 5 232;<br/>Discussions Relating to the Hypotheses Referred to in Chapter 1 234;<br/>Conclusions on the Research Questions Taken Up for Inquiry 239;<br/>APPENDIX - A Note on the Terms and Concepts of Formal Mathematical Logic Referred<br/>to in Chapters 2 and 4;<br/>Select Bibliography.<br/>
520 ## - SUMMARY, ETC.
Summary, etc. Doogs and Service tax- India
-- Tax law - India
-- Zero tax Model
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Dr. S Rajendra Babu - Guide
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://dans.nls.ac.in/handle/123456789/532">https://dans.nls.ac.in/handle/123456789/532</a>
942 ## - ADDED ENTRY ELEMENTS (KOHA)
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        . .   21.05.2018   PhD046 21.05.2018 21.05.2018 Thesis