Cesses and surcharges: Concept, practice and reform

Kotha, Ashrita Prasad, Agarwal, Vinti, Sengupta, Arghya and Singh, Rav Pratap (2018) Cesses and surcharges: Concept, practice and reform. [Working papers (or Preprints)] (Unpublished)

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The Indian federal government has been increasingly relying on cesses and surcharges as part of its budget. This report gives an overview of the background of taxation in India, an in-depth overview of legal and constitutional issues arising from use of cesses and surcharges and international experience. This policy report authored along with members from the Vidhi Centre for Legal Policy to the Fifteenth Finance Commission highlights the legal and constitutional issues arising from this practice.

Item Type: Working papers (or Preprints)
Keywords: Indian federal government | Budget | Taxation in India
Subjects: Social Sciences and humanities > Social Sciences > Law and Legal Studies
JGU School/Centre: Jindal Global Law School
Depositing User: Mr Sombir Dahiya
Date Deposited: 28 Apr 2022 11:20
Last Modified: 17 Jun 2022 05:19
Official URL: https://dx.doi.org/10.2139/ssrn.3821592
URI: https://pure.jgu.edu.in/id/eprint/2721


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