Kotha, Ashrita Prasad (2017) Indian cess taxes: a call for accountability. Tax Justice Network.
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Abstract
This piece is an analysis of cess taxes (earmarked taxes) levied by the current government in India. The author argues that the potential of ring-fenced or earmarked taxes is an interesting one in building public trust in the taxation process and accountability structures, but the path is far from smooth.
| Item Type: | Other |
|---|---|
| Keywords: | cess tax | India | taxation |
| Subjects: | Social Sciences and humanities > Economics, Econometrics and Finance > Economics Social Sciences and humanities > Social Sciences > Law and Legal Studies Social Sciences and humanities > Social Sciences > Political Science Social Sciences and humanities > Social Sciences > Public Administration |
| JGU School/Centre: | Jindal Global Law School |
| Depositing User: | Arjun Dinesh |
| Date Deposited: | 15 May 2022 15:16 |
| Last Modified: | 15 May 2022 15:16 |
| Official URL: | https://taxjustice.net/2017/12/11/indian-cess-taxe... |
| Additional Information: | This is a blog |
| URI: | https://pure.jgu.edu.in/id/eprint/3050 |
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