Indian Tax Institute – förlag

This dictionary defines and explains taxation and associated terms used world-wide. Meticulously cross-referenced, the dictionary is a comprehensive and invaluable source of essential information for teachers and students of economics, commerce, law, business management, public administration, chartered accountancy, and company secretaryship. It also serves the needs of legislators, government officials, business executives, bankers, journalists, financial consultants, and all those interested in taxation. Both beginners and seasoned professionals will find it full of indispensable facts.

Government budgeting is a dynamic subject. In India, budgetary reforms are a part of the ongoing efforts to liberalise and globalise the Indian economy. Significant changes have occurred in India's budgetary policy in the recent past. The purpose of this book is to explain the concepts and processes involved in the budgetary exercise of the Government of India. It is useful for those who are interested in understanding the mechanics of government budgeting. The book describes the structure of the Central Government Budget, including its economic classification. Parliamentary procedures and controls applicable to budgetary activities of the Government are explained in detail. Interface between the Central and State Government.

The centre-state economic relations have assumed special significance in the context of the states asking for greater decentralisation of powers to manage their economies. The economic reforms programme, emergence of strong regional parties, the governance through political coalitions, and the constitutional amendments to empower the local bodies, have raised many economic and political issues regarding the centre-state relations. It is time that the major political parties develop a broad consensus at the centre and the states and blend good economics with politics. This is the background in which the centre-state relations are to be considered.