000			02478nam a22001937a 4500
999			_c801 _d801
005			20210309143916.0
008			210309b ||||| |||| 00| 0 eng d
020			_a9780199479610
082			_a336.73 _bSHA
100			_aSharma, J. V. M. _92130
245			_aPublic finance: principles and practices
260			_bOxford University Press _aNew Delhi _c2018
300			_axx, 363 p.
365			_aINR _b650.00
504			_aTable of contents Introduction Role of Government in Economy Theory of Public Goods Theories of Public Interest Theories of Public Choice Public Expenditure—Growth and Structure Impact of Public Expenditure Public Expenditure Evaluation Principles of Taxation Tax Productivity, Tax Shifting, and Tax Policy Issues Taxation of Individual Income Taxation of Corporate Income Taxation of Income and Wealth in India International Taxation Taxation of Commodities and Servies— Principles and Structures Taxation of Commodities and Services in India Value Added Taxation Value Added (Goods and Services) Taxation in India Transaction Value Tax: An Alternative Tax Regime for India Non-tax Revenues Role of Fiscal Policy Public Debt Federal Finance Fiscal Federalism in India Government Budgeting Monitoring Fiscal Performance in India Fiscal Rules and FRBM in India
520			_aDescription The textbook of Public Finance: Principles and Practices, basically intended for students of MA and research scholars, specializing in public finance, aims to make the students understand the institutional and practical aspects of the subject. It is designed to provide the necessary tools and conceptual framework to understand the fiscal situations around the world. The book is divided into 9 modules comprising 27 chapters, and includes most of the theoretical as well as practical aspects. The modules are The Basics, Public Expenditure, Public Revenue, Taxation of Income and Wealth, Public Revenue—Indirect Taxes, Public Revenue—Non-taxes, Role of Fiscal Policy and Public Debt, Federal Fiscal Issues, and Macro-fiscal Management. The book covers several contemporary public financial issues relating to taxation, public debt, FRBM, GST, and international taxation. With its lucid language, interspersed with several real-life examples and figures, the book will be equally useful for students and policy makers and those conducting policy training programmes.
650			_aPublic finance _9425
942			_2ddc _cBK