• ISBN13: 9788171561872
• Binding: Hardcover
• Subject: Economics
• Publisher: Atlantic Publishers & Distributors (P) Ltd
• Publisher Imprint: Atlantic
• Publication Date: May 20, 1988
• Pages: 254
• Original Price: INR 200.0
• Language: English
• Edition: N/A
• Item Weight: 320 grams
• BISAC Subject(s): Finance / General

Sales tax plays a predominant role in exchequer of the states. More than 60 per cent of state taxes revenue derive from it. Administratively, it faces many problems such as rate differentiation, tax evasion, delay in disposal etc. The book contains a complete exhaustive structure of sales tax Department of Rajasthan, Haryana, Punjab and U.P. and also explores the idea of “Zonal Sales Tax Administration”. Some useful suggestions such as Vigilance Committee, Lok Adalats, Advisory Committee, Training Programmes etc. have been made to simplify the sales tax structure and to reduce the burden on administrative authorities and traders. This book would be useful not only for students of taxation but also for those engaged in tax planning, formulation, implementation. This is a pioneering study and the suggestions made here will help introduce a greater element of rationality in the area of Sales Taxation.

Dr. R.S. Sharma, after passing M.Com. (A.B.S.T.) in 1981 in first division, was conferred the degree of Ph.D. by the University of Rajasthan, Jaipur. Presently, he is working in the Department of Accountancy and Business Statistics, University of Rajasthan. He has published fifteen research papers and articles on various topics in well known and reputed journals and news papers in India such as Fortune India, Indian Management, Industrial Times, Eastern Economist, Capital, Financial Express etc. He has attended many Conferences and Seminars and read papers there. He is member of All India Accounting Association and many other academic societies.

• 1. Introduction
• 2. Financial dependence of states on Sales Tax
• 3. Rate structure of Sales Tax
• 4. Organisation of Sales Tax
• 5. Operational analysis of Sales Tax
• 6. Incidence of Sales Tax
• 7. Summary of findings and suggestions
• Appendices
• Bibliography