Fringe benefit tax
By: Mondal, Gopal Chandra.
Material type:
ArticlePublisher: 2006Description: p.19-22.Subject(s): Fringe benefit tax | Taxation
In:
Management AccountantSummary: The rationale for levying a Fringe Benefit Tax on the employer lies in the inherent difficulty in isolating the `personal element' where there is collective enjoyment of such benefits and attributing the same directly to the employee. This is so especially where the expenditure incurred by the employer is ostensibly for purposes of the business but includes, in partial measure, a benefit of a personal nature. - Reproduced.
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Articles
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Indian Institute of Public Administration | Volume no: 41, Issue no: 1 | Available | AR69048 |
The rationale for levying a Fringe Benefit Tax on the employer lies in the inherent difficulty in isolating the `personal element' where there is collective enjoyment of such benefits and attributing the same directly to the employee. This is so especially where the expenditure incurred by the employer is ostensibly for purposes of the business but includes, in partial measure, a benefit of a personal nature. - Reproduced.
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