Tax Administration and the Small Taxpayer - Parthasrathi Shome

Tax Administration and the Small Taxpayer

By Parthasrathi Shome

  • Release Date - Published: 2004-05-01
  • Book Genre: Business & Personal Finance
  • Author: Parthasrathi Shome
Our rating: 5/5 stars

Score: (From 0 Ratings)

Tax Administration and the Small Taxpayer Parthasrathi Shome read online review & book description:

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.

@2019 – Go Read a Book. All Right Reserved. goreadabook.org is a participant in the Amazon Services LLC Associates Program, an affiliate advertising program designed to provide a means for website owners, to earn advertising fees by linking and advertising to amazon.com and any other website that may be affiliated with Amazon Service LLC Associates Program; As an Amazon Associate I earn from qualifying purchases.

Tax Administration and the Small Taxpayer book review Tax Administration and the Small Taxpayer ePUB; Parthasrathi Shome; Business & Personal Finance books.

Post a review about this book