Kotha, Ashrita Prasad (2018) Cess or surcharge: the distinction is significant for the taxpayer. Economic and Political Weekly, 53 (8). pp. 1-6. ISSN 2349-8846
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Abstract
Cess tax is a very important tool in the hands of the taxpayer to make the government accountable. A surcharge is more of a reserve taxing power in the hands of the government to garner funds exclusively for its own purpose. The two should not be confused.
| Item Type: | Article |
|---|---|
| Keywords: | Cess | Surcharge | Taxpayer-India | Reserve Taxing Power |
| Subjects: | Social Sciences and humanities > Economics, Econometrics and Finance > Banking and Finance Social Sciences and humanities > Economics, Econometrics and Finance > Economics |
| JGU School/Centre: | Jindal Global Law School |
| Depositing User: | Subhajit Bhattacharjee |
| Date Deposited: | 28 Apr 2022 11:59 |
| Last Modified: | 15 Oct 2022 16:09 |
| Official URL: | https://www.epw.in/engage/article/cess-surcharge-d... |
| URI: | https://pure.jgu.edu.in/id/eprint/2723 |
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