New Century Press
|Number of Pages
Almost all tax systems incorporate provisions which exclude certain items and deduct others from the tax base. These provisions may take the form of exemptions, deductions, allowances, and tax credits. Tax incentives (or tax preferences) reduce the amount of tax which would otherwise be payable by a taxable entity. Broadly speaking, items which erode the normally accepted base of a tax may be treated as tax incentives.
About Author :
Dr. Chitta Ranjan Sarkar is Reader in Commerce, Suri Vidyasagar Colelge. Suri Birbhum, West Bengal. He has published a number of articles in reputed journals including the charaered accountant, published by ICAI and Indian Journali of Public Enterprises, published by IPER.
Tax Policy and Economic Growth
Issues in Designing an Income Tax System
Economics of Tax Incentives
Indian Income Tax in Historical Perspectives
Tax Incentives in India
Tax Incentives in Selected Developed and Developing Countries
A Comparative study of Tax Incentives in India and Selected Developed and Developing Countries
International Deouble Taxation and Relief
Summary and Conclusion