Quotation Kotha, Ashrita Prasad. 2021. Budgetary Treatment of Indian Earmarked Taxes: A Tale of Governance Gaps. Tax Notes International. 101 (11), 1419


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Abstract

I analyze that the use of Indian earmarked taxes reveals many inconsistencies, including discrepancies regarding matters as fundamental as whether the proceeds from these taxes are held as part of the general Consolidated Fund of India or treated as extrabudgetary funds. A systematic analysis reveals that the various procedures leads to the proceeds being left unutilized in the Consolidated Fund of India which reveals another reason for their popularity.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Tax Notes International
Language English
Title Budgetary Treatment of Indian Earmarked Taxes: A Tale of Governance Gaps
Volume 101
Number 11
Year 2021
Page from 1419
URL https://www.taxnotes.com/tax-notes-international/fundamental-tax-system-structure/budgetary-treatment-indian-earmarked-taxes-tale-governance-gaps/2021/03/15/3k5sz
DOI n.a.
Open Access N

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Kotha, Ashrita Prasad (Details)
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Institute for Austrian and International Tax Law IN (Details)
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