| dc.contributor.author | Venkiteswaran, N. | |
| dc.date.accessioned | 2010-09-28T10:15:19Z | |
| dc.date.available | 2010-09-28T10:15:19Z | |
| dc.date.copyright | 1990 | |
| dc.date.issued | 1990-09-28T10:15:19Z | |
| dc.identifier.uri | http://hdl.handle.net/11718/9120 | |
| dc.description | Vikalpa, Vol. 15, No. 2, (April - June, 1990), pp. 70-74 | en |
| dc.description.abstract | The main thrust of corporate tax proposals in the 1990-
91 budget would, prima facie, appear to be rationalization
and simplification. In the last few years, countries
like the US and the UK have restructured their tax laws
leading to general lowering of tax rates and withdrawal
of various reliefs and concessions. As is well known, Mr
V P Singh, during his earlier stint as the Finance Minister,
did carry out major restructuring of the tax laws
along these lines. The latest budget appears to continue
this philosophy from where it was left. | |
| dc.language.iso | en | en |
| dc.subject | Corporate Taxation | en |
| dc.subject | Budget | en |
| dc.title | Corporate taxation: incentive for efficiency, in five views on national front budget | en |
| dc.type | Article | en |
