7th Semester Integrated BBA LL.B (Hons) - Principles Of Taxation Law - Notes, Question Papers and Syllabus
Principles Of Taxation Law
Unit I
Definition And Basic Concepts – Origin And Development Of Taxation – Historical Developments.
Unit II
Canons Of Taxation – Adam Smith – Arthashastra – Social Aspects Of Taxation.
Unit III
Various Forms Of Revenue Generation – Tax – Cess – Fee – Toll – Excise – Duties – Customs.
Unit IV
Types Of Taxes – Direct And Indirect – Merits And Demerits.
Unit V
Methods Of Taxation – Proportional – Progressive – Regressive – Degressive.
Unit VI
Tax Avoidance – Tax Evasion – Tax Planning – Tax Management.
Unit VII
Constitutional Provisions – Federal Polity And Taxation Issues – Budget – Finance Act – Money Bill – Limits On Taxing Powers.
Unit VIII
Legislative Entries – Concept Of Inter-State Sale – Concept Of Sale Or Purchase In The Course Of Export Or Import – Division Of Taxing Powers.
Unit IX
Tax Reforms In India – Overview Of Suggestions Of Various Tax Reforms Committees.
Unit X
Recent Trends In Taxation.
Unit XI
Interpretation Of Taxing Statutes.
Suggested Readings
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Kanga & Palkiwala – The Law And Practice Of Income Tax (Introduction Only)
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S.K. Agarwala – Law And Practice Relating To Central Sales Tax Act (Introduction Only)
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Sugathan – Law Of Sales Tax In Kerala (Introduction Only)
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Sampath Iyengar – Income Tax Law (Introduction Only)
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D.D. Basu – Shorter Constitution Of India
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V.N. Shukla – Constitution Of India
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V.D. Sebastian – Indian Federalism: The Legislative Conflicts
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Sreenivasan – Principles Of Taxation
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Gopalakrishnan – Law Of Taxation
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Kautilya – Arthashastra