Public finance in theory and practice. /
S. K. Singh
- New Delhi : S. Chand & Co., 2014.
- 736 p.: ill. ;
Contents: The evolution of public finance -- Major fiscal functions -- The concept of public goods -- Growth of public expenditure -- Pattern of public expenditure -- Principles of public expenditure -- Evaluation of public expenditure -- Structure of taxation -- Principles of taxation -- Proportional and progressive taxation -- Requirements of a good taxation system -- Taxable capacity -- Shifting and incidence of taxation -- Incidence of taxes -- Economic effects of taxation -- Taxation of the agricultural sector -- Taxes on income -- Taxation of wealth -- Expenditure tax -- Commodity taxes -- Tax administration in developing countries -- Public borrowing and other sources of revenue -- Fiscal policy -- Government budgeting -- Public sector undertakings -- Fiscal federalism -- Local finance -- War finance -- Indian public finance
9788121911036
Finance, Public. Fiscal policy. Public welfare -- Finance. Taxation.