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Exposing Shell Companies
Sakshi Rai
On 12 September 2017, the Ministry of Corporate Affairs (MCA) publicly disclosed a list of 1,06,578 disqualified directors with associations to “shell or on-paper companies.” The individuals...
Removing Cascading Effect of Taxes: GST
Suraj Jaiswal
Based on who pays and how it is collected, taxes are divided into two categories – Direct Tax and Indirect Tax. Generally levied on Income, Profit or Wealth, some examples of direct taxes are...
Education Budget Lacks Imagination
Protiva Kundu
The education budget for 2017–18 lacks imagination. There is a systematic defunding of important services and a renewed focus on tertiary educational institutions by the central government. The...
Revenue Mobilisation Efforts and the Budget 2017-18
Malini Chakravarty
India’s tax structure is regressive with nearly two-third of total tax collected (taking into account tax collections of both the Centre and the States) being accounted for by indirect taxes. Since...
Assessing the Changes in Structure and Processes - Union Budget 2017
Happy Pant
The string of Government decisions taken over the last two years were indicative of some major changes in budgetary processes coming off as the 12th Five Year Plan drew to a close. Correspondingly,...
India's Tax System - Increasing Progressivity
Malini Chakravarty
We all pay taxes to the government in some form or the other in our daily lives. These taxes we pay play an important role in financing different functions that the government performs. There are...
Public Provisioning for Social Protection and Its Implications for Food Security - An Analysis
Praveen Jha, Nilachala Acharya
Persistent hunger and pervasive malnutrition are serious problems in the developing world. Recent literature suggests that well-designed public policies towards provisioning of social...
Provisions for Education Sector
Protiva Kundu
The year 2015-16 was vital for the Indian economy in the domain of fiscal policy. Certain fundamental policy measures like acceptance of the Fourteenth Finance Commission recommendation on increased...
Not Rhetoric – What Swachh Bharat Abhiyaan Needs
Manzoor Ali
A lot of hype has been created around the Swachh Bharat Abhiyaan but funding from sources such as the corporate social responsibility coffer is wholly inadequate. Moreover, reliance on...
Taxation and Fiscal Policy Space in India
Rohith Jyotish
The Finance Minister in his budget speech said that tax collections help the government “to provide education, healthcare, housing and other basic facilities to the people to improve their quality...
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