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E-taxation : issues and perspectives

By: Contributor(s): Publication details: BangaloreBangalore NLSIU 2012Description: 110 p. ; 25 cmOnline resources:
Contents:
TABLE OF CONTENTS CONTENTS PAGE NOS; CHAPTER- 1: INTRODUCTION ; RESEARCH METHODOLOGY ; AIMS AND OBJECTIVE ; HYPOTHESIS ; RESEARCH QUESTIONS ; CHAPTERIZA TION ; SOURCES OF DATA ; SCOPE AND LIMITATION ; MODE OF CITATION ; CHAPTER- 2: TAX SYSTEM IN INDIA ; 2.1. TAX DISTRIBUTION SYSTEM IN INDIA- STATE AND UNION; 2.1.1. CONSTITUTIONAL PROVISIONS GOVERNING DISTRIBUTION OF TAX ; 2.1.2. ARTICLE 246: LEGISLATIVE POWERS OF MAKING LAWS ; 2.1.3. POWER OF PARLIAMENT ; 2.1.4. POWER OF STATE LEGISLATURE ; 2.1.5. ARTICLE 268: DUTIES LEVIED BY THE UNION BUT COLLECTED AND APPROPRIATED BY THE STATES; 2 .2. TYPE OF T AXES ; 2.2.1. DIRECT TAXES ; 2.2.2. INDIRECT TAXES ; 2.2.3. OTHER TAXES IN INDIA; 2.2.4. LOCAL AND MUNICIPAL TAXES IN INDIA ; 2.3. IMPORTANCE OF TAXATION ; 2.4. PURPOSE OF TAXATION ; CHAPTER· 3: E-GOVERNANCE ; 3.1 . DEFINITIONS OF E·GOVERNMENT ; 3.2. ADVANTAGES OF E·GOVERNMENT ; 3.3. SCOPE OF E·GOVERNANCE ; 3.4. OBJECT OF E·GOVERNANCE ; 3.5. OBJECTIVES OF E·GOVERNANCE ; 3.6. ASPECTS OF E·GOVERNANCE ; 3.7. STAGES OF E·GOVERNANCE ; 3.8. STRATEGIES FOR E·GOVERNANCE IN INDIA ; CHAPTER·4: E·TAXATION SYSTEM IN INDIA ; 4.1. MEANING AND CONCEPT OF E·TAXATION; 4.2. E·TAXATION SYSTEM SERVICES ; 4.3. ADVANTAGES OF E·TAXATION SYSTEM ; 4.4. WEAKNESSES OF E·TAXATION SYSTEM ; 4.5. THREATS TOTHE E·TAXATION SYSTEM; CHAPTER·5: ELEMENTS OF E·TAXATION SYSTEM ; 5.1. E· FILING OF TAX RETURN IN INDIA ; 5.1.1 . MEANING OF E-FILING ; 5.1.2. HOW IS E-FILLING DIFFERENT FROM THE REGULAR FILING OF RETURNS? ; 5.1 .3. E-FILING BENEFITS ; 5.1.4. E-FILlNG LIMITATIONS ; 5.1.5. TYPES OF E-FILING ; 5.1.6. E-FILING PROCESS ; 5.1.7. E-FILING SECURITY ; 5.1.8. ISSUES RELATING TO THE E-FILING SYSTEM ; 5.1.9. E-PAYMENT OF TAXES ; CHAPTER-6: ISSUES REGARDING TAXATION ON E- COMMERCE TRANSACTION ; 6.1. WHAT IS E- COMMERCE? ; 6.2. E- COMMERCE IN INDIA; 6.3. NEED FOR LEGAL FRAMEWORK ; 6.4. THE NEED FOR SPECIAL TAX PROVISIONS ; 6.5. HOW BUSINESS IS TRANSACTED THROUGH E- COMMERCE ; 6.6. PRINCIPLES OF TAXATING E- COMMERCE ; 6.7. HOW SHOULD E- COMMERCE BE TAXED? ; 6.S. ISSUES AND PROBLEMS IN TAXING E- COMMERCE TRANSACTIONS; CHAPTER-7: GLOBAL INCENTIVES FOR ADDRESSING ISSUES OF E-TAXATION; 7.1. ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD) ; 7.2. TAGs; 7.2.1. TECHNOLOGY TAG ; 7.2.2. PROFESSIONAL DATA ASSESSMENT TAG (PDA) ; 7.2.3. CONSUMPTION TAX TAG ; 7.2.4. BUSINESS PROFITS TAG ; 7.2.5. INCOME CHARACTERISATION TAG ; 7.3. INDIA AND OECD ; CHAPTER-8: PERSPECTIVES TO THE E- TAXATION ; CHAPTER-9: CONCLUSION & SUGGESTIONS ; BIBLIOGRAPHY .
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Dissertation . Not for loan LLM385

TABLE OF CONTENTS CONTENTS PAGE NOS; CHAPTER- 1: INTRODUCTION ; RESEARCH METHODOLOGY ; AIMS AND OBJECTIVE ; HYPOTHESIS ; RESEARCH QUESTIONS ; CHAPTERIZA TION ; SOURCES OF DATA ; SCOPE AND LIMITATION ; MODE OF CITATION ; CHAPTER- 2: TAX SYSTEM IN INDIA ; 2.1. TAX DISTRIBUTION SYSTEM IN INDIA- STATE AND UNION; 2.1.1. CONSTITUTIONAL PROVISIONS GOVERNING DISTRIBUTION OF TAX ; 2.1.2. ARTICLE 246: LEGISLATIVE POWERS OF MAKING LAWS ; 2.1.3. POWER OF PARLIAMENT ; 2.1.4. POWER OF STATE LEGISLATURE ; 2.1.5. ARTICLE 268: DUTIES LEVIED BY THE UNION BUT COLLECTED AND APPROPRIATED BY THE STATES; 2 .2. TYPE OF T AXES ; 2.2.1. DIRECT TAXES ; 2.2.2. INDIRECT TAXES ; 2.2.3. OTHER TAXES IN INDIA; 2.2.4. LOCAL AND MUNICIPAL TAXES IN INDIA ; 2.3. IMPORTANCE OF TAXATION ; 2.4. PURPOSE OF TAXATION ; CHAPTER· 3: E-GOVERNANCE ; 3.1 . DEFINITIONS OF E·GOVERNMENT ; 3.2. ADVANTAGES OF E·GOVERNMENT ; 3.3. SCOPE OF E·GOVERNANCE ; 3.4. OBJECT OF E·GOVERNANCE ; 3.5. OBJECTIVES OF E·GOVERNANCE ; 3.6. ASPECTS OF E·GOVERNANCE ; 3.7. STAGES OF E·GOVERNANCE ; 3.8. STRATEGIES FOR E·GOVERNANCE IN INDIA ; CHAPTER·4: E·TAXATION SYSTEM IN INDIA ; 4.1. MEANING AND CONCEPT OF E·TAXATION; 4.2. E·TAXATION SYSTEM SERVICES ; 4.3. ADVANTAGES OF E·TAXATION SYSTEM ; 4.4. WEAKNESSES OF E·TAXATION SYSTEM ; 4.5. THREATS TOTHE E·TAXATION SYSTEM; CHAPTER·5: ELEMENTS OF E·TAXATION SYSTEM ; 5.1. E· FILING OF TAX RETURN IN INDIA ; 5.1.1 . MEANING OF E-FILING ; 5.1.2. HOW IS E-FILLING DIFFERENT FROM THE REGULAR FILING OF RETURNS? ; 5.1 .3. E-FILING BENEFITS ; 5.1.4. E-FILlNG LIMITATIONS ; 5.1.5. TYPES OF E-FILING ; 5.1.6. E-FILING PROCESS ; 5.1.7. E-FILING SECURITY ; 5.1.8. ISSUES RELATING TO THE E-FILING SYSTEM ; 5.1.9. E-PAYMENT OF TAXES ; CHAPTER-6: ISSUES REGARDING TAXATION ON E- COMMERCE TRANSACTION ; 6.1. WHAT IS E- COMMERCE? ; 6.2. E- COMMERCE IN INDIA; 6.3. NEED FOR LEGAL FRAMEWORK ; 6.4. THE NEED FOR SPECIAL TAX PROVISIONS ; 6.5. HOW BUSINESS IS TRANSACTED THROUGH E- COMMERCE ; 6.6. PRINCIPLES OF TAXATING E- COMMERCE ; 6.7. HOW SHOULD E- COMMERCE BE TAXED? ; 6.S. ISSUES AND PROBLEMS IN TAXING E- COMMERCE TRANSACTIONS; CHAPTER-7: GLOBAL INCENTIVES FOR ADDRESSING ISSUES OF E-TAXATION; 7.1. ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD) ; 7.2. TAGs; 7.2.1. TECHNOLOGY TAG ; 7.2.2. PROFESSIONAL DATA ASSESSMENT TAG (PDA) ; 7.2.3. CONSUMPTION TAX TAG ; 7.2.4. BUSINESS PROFITS TAG ; 7.2.5. INCOME CHARACTERISATION TAG ; 7.3. INDIA AND OECD ; CHAPTER-8: PERSPECTIVES TO THE E- TAXATION ; CHAPTER-9: CONCLUSION & SUGGESTIONS ; BIBLIOGRAPHY .