Practice of Collecting Tax and Non-Tax Payments in India

Autor: E. B. Shuvalova, M. S. Gordienko
Jazyk: ruština
Rok vydání: 2024
Předmět:
Zdroj: Вестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 102-112 (2024)
Druh dokumentu: article
ISSN: 2413-2829
2587-9251
DOI: 10.21686/2413-2829-2024-5-102-112
Popis: With regard to sanction confrontation and numerous finance and economic restrictions strategic management of fiscal policy aiming at provision of stable finance earnings is becoming the most important factor of the economic development of any country. Administration of tax and non-tax payments plays a key role in shaping finance policy and ensuring stability of tax and budget system of the country. In this context experience of India, as a country with rapidly developing economy and unique system of tax administration is especially interesting. In India they use a mechanism of tax and non-tax payments whose administration system deserves special attention, as it forms an integral part of its finance system ensuring finance security and, in general, sustainable development of the country. The article studies different components of the Indian fiscal system. Special attention is paid to specific taxation of tax, non-tax and other earnings in the structure of budget revenues of the country.
Databáze: Directory of Open Access Journals