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 .

Electronic Taxation - India Issues of E-Taxation - Global Incentives Tax System - India