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Full Screen- TITLE
- CERTIFICATE
- DECLARATION
- PREFACE
- CONTENTS
- APPENDICES
- I. Introduction
- Statement of Problem
- Objectives of the Study
- Limitations of the Study
- Methodology Adopted
- Plan of Study
- II. Historical Analysis of Principles of Progression on Salaried Individuals: Policy Perspective A Paradigm Shift
- Tax As An Instrument of Fiscal Policy
- Significance of Progressive Tax
- Ancient Indian Views
- Review of Theories Of Progressive Tax
- Development During Colonial Era
- Early Decades of Independence
- Policy Towards Salaried Class
- Peak Rates In Seventies
- Higher Rates To Lower Levels
- Impact of Globalization
- Review of the Recommendations of Various Committees
- Analysis of the Present Tax Structure
- Inflation And Bracket Creep
- Taxable Unit
- Dependent Allowance
- Social Security Measures
- Paradigm Shift In Tax Policy
- III. Rate Compliance - Salaried v. Non-salaried: An equitable angle
- Significance of Tax Compliance
- Rate Compliance
- Inter Relation of Rate And Compliance
- Comparison of Rate Compliance
- Magnitude of Tax Evasion
- Impact of Tax Evasion
- Factors Affecting Compliance
- Tax Deduction At Source
- Arrears of Tax
- Cost of Collection
- IV. Unscientific Mode of Computation of Salary: Impact on Progression
- Salary As a Source
- Test of Employer-Employee Relation
- Definition of Salary
- Computation of Taxable Salary
- Standard Deduction
- Review of Shome, Kelker Committees Reports
- Comparison of Computation
- Scope of Deductions Under Section 10 (14)
- Employment Related Expenses
- V. Enjoyment of Perquisites and Erosion of Progression
- Equitable Considerations
- Accommodation
- Medical Facilities
- Car Facility
- Fringe Benefits
- Concessional Loans
- Educational Facilities
- Traveling Expenses
- Other Fringe Benefits
- Fringe Benefit Tax
- VI. Rebates And Reliefs: Mitigation of Progression
- Role of Deductions
- Policy Changes
- Investments by Salaried v. Non-Salaried
- Gradation of Rebate
- Clubbing of Education Relief
- Special Rebates for Women
- Arrears of Pay And Spreading
- Problems Related to Voluntary Retirement Scheme
- VII. Comparative Study
- Salaried class in Selected Countries
- Development of Progressive Rates in Selected Countries
- Tax Policy Towards Earned Income
- Role of Globalization on Rates.
- Comparison of Rates
- Indexation of Tax Brackets
- Rate Compliance in Selected Counties
- Scope of Definition of Salary- An International Comparison
- Comparison of Computation
- Deduction of Employment Related Expenses In Selected Countries.
- Valuation of Perquisites in an A Comparative Way
- Deduction of Retirement Benefits In Selected Countries
- Nontaxable Limit / Personal Allowance -A Comparative Analysis
- Dependent Allowance
- Social Security Measures
- VIII. Conclusions And Suggestions
- Defect In the Tax Structure
- Bracket Creep
- Unjustifiable Shift in Policy
- Disallowance for Dependents And Erosion Of Progression
- Role of Pressure Groups
- Poor Rate Compliance of the Nonsalaried
- Consistent Compliance by Salaried
- Need of Redefining Employment
- Comparison of Employment Related Expenses
- Valuation of Accommodation Facilities
- Exemption for Valuation of Medical Perquisite - Discrimination
- Fringe Benefit Tax and Violation of Equity
- Marginal Impact Due To Gradation of Rebate
- Clubbing of Educational Rebate on Salaried
- Rebates Under Section 88D
- Anomalies In Computation of Arrears
- BIBLIOGRAPHY
- ARTICLES
- BOOKS
- Government Publications
- NEWS PAPERS
- TABLE OF CASES
- APPENDIX -- I
- Questionnaire to be Filled in by Employees
- APPENDIX -II
- Questionnaire to be Filled by Retired Employees
- APPENDIX -- III
- Questionnaire for Interviewing Tax Officials
- APPENDIX -- IV
- Questionnaire for Interviewing Academicians in Tax Field, Tax Practitioners, Advocates and Judges.