| 000 -LEADER |
|---|
| fixed length control field |
00999nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
231005b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Varshney, Kamlesh Chandra |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Direct tax reforms |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Yojana |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
67(9), Sep, 2023: p.29-33 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Tax policy reforms are a continuous process. There are various tax reforms and administrative initiatives undertaken from time to time. There is always a time lag in producing desired effect. Tax rate reductions in particular lead to a reduction in tax collection in the short term. Hence, the success of tax reforms should be seen over a period of time rather than analysing each year separately. Ease of doing business is also one area where tax policies are required to continue to pay attention. It has always been the effort of the government to ensure easy compliance with tax laws as part of its ease of doing business imitative. – Reproduced |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Yojana |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Item type |
Articles |
