Nov 07, 2022

Plagiarism Scan Report

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Content Checked for Plagiarism

Literature Review Since the research area chosen for the study being
‘taxation’, the researcher also reviewed the reports of various committees of
taxes appointed by government of India time to time. L.K.Jha committee
(1976) set up by government of India on July 19,1976 to review indirect taxation
system in India did a comprehensive study on incidence of indirect taxes, the
problem of multiplicity rates etc.and recommended a set of four excise rates,
the introduction of Value Added Tax (VAT) at the manufacturing stage called
MODVAT to tackle the problem of cascading effects of excise taxation. Raja J.
Chelliah committee (1991) appointed by government of India on August 29,
1991 to examine the structure of direct and indirect taxes. The committee
submitted its reports in three instalments: an interim report and final reports
in two parts. These reports contained recommendations for restructuring and
rationalization of personal income tax, corporate income tax, wealth tax,
excise duties, import tariffs, tax administration and enforcement machinery.
India's government constituted the Kelkar Committee (2002) in July 2002 to
make recommendations fordirect and indirect taxes should be streamlined
and rationalised. Two task forces were consequently established. The
committee recommended a number of direct tax initiatives, such as
increasing both the quality and quantity of services provided to taxpayers.
Easy access to tax payers via the internet and email, expansion of services like
tele-filing and telerefunds, and in the case of indirect taxes, the task force
recommended custom clearance to be based on trust and to be applied
consistently to all importers and exporters, multiplicity of levies to be reduced,
implementation of service tax on comprehensive import and export
transactions, and

Sources

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