Monday, January 14, 2013

Key themes discussed in the book


CONTENTS



Chapter 1    Introduction
Paying Taxes: A Matter of Money or Mind?

1.1    Visible and invisible taxes 
1.2    Visible and invisible benefits
1.3    What is income tax compliance?
1.4    Why should I pay?
1.5    .......... if I don’t get any benefit?
1.6    .......... if what I pay is siphoned off?   
1.7    .......... if what I pay is inefficiently applied?
1.8    .......... if it is such a hassle to follow the procedures?
1.9    ...........if it so difficult for me to understand the legal intricacies
1.10 .... if it is so harassing to interact with the tax department?
1.11......if I am unduly audited and investigated upon?
1.12  ....f it is too costly for me to comply?
1.13 .....if the people around me don’t pay?
1.14 .....if my non-payment does not benefit society but only gives me gains?
1.15 Tax evasion? Is it a serious offence?
1.16 Is tax evasion immoral?
1.17 In search of answers
1.18 A Matter of time
1.19 A Matter of money
1.20 A Matter of power
1.21 A Matter of mind: Towards an economic-sociology of taxation

Chapter 2  A Matter of Time? The History of Taxation

             2.1  Global perspectives
             2.2  Wars and the income tax
             2.3  History and the tax revolts
             2.4  Taxation and Colonialism

2.5 Indian tax history
2.6 The dominant cultural and religious determinants:
       System before the advent of the British
2.7  The exclusive colonial-economic orientation: Taxation during the British period
2.8  The predominant social dimensions: Taxation in post-independent India
2.9   Creating history

Chapter 3  A Matter of Money? The Economic of Taxation

               3.1 The processual dimensions
               3.2 Mobilizing revenue in a dynamic economy
               3.3 Emergence of market economy and issues in public
                     goods delivery
               3.4 Taxation as the instrument to resolve the resource crunch
               3.5 Deadweight cost of taxation and optimal tax theory
               3.6 Inability of Laffer Curve to explain tax behaviour
               3.7 Do tax rates have an impact on tax revenue?
               3.8 The tax revenue, GDP and the per-capita income
               3.9 Tax reforms across the world
              3.10 Tax reforms in India
              3.11 The analytical dimensions
              3.12 Taxation and tax compliance: The economist
                      explanation
              3.13 Economic-criminological approach
              3.14 Economic-behavioural approach
              3.15 Deterrence factors
              3.16 The tax compliance game: The agency models and
                      general equilibrium models
              3.17 Economic Analysis of taxation: An appraisal

Chapter 4   A Matter of Power? The Politics of Taxation

               4.1 Ideologies of taxation
               4.2 Politics, equity and taxation
               4.3 Contractarian perspectives in taxation
               4.4 Performance of the state and the tax compliance
               4.5 Nature of political system and country-specific tax
                     Behaviour
               4.6 Political context of tax policy
               4.7 Political popularity
               4.8 Tax incentives and pressure groups
               4.9 Ideological conflict Political ideology and economic
                     Necessity
              4.10 Vote banks and cash banks
              4.11 Institutionalization of political financing
              4.12 Anti-tax political parties
              4.13 India-The budget and the tax proposals
              4.14 The political context of taxation

Chapter 5  A Matter of Approach? The Sociology of Taxation

              5.1 Sociological and social psychological orientations
              5.2 Towards an appropriate research focus
              5.3 Various research methods
              5.4 Disadvantages of using secondary data
              5.5 Shortcomings of surveys and questionnaires
              5.6 Experimental studies
              5.7 Other methods
              5.8 Semi-structured interview and case study
              5.9 Two empirical studies- Introduction

Chapter 6  A Matter of Mind?
                    Tax attitudes and tax behavioural perceptions in
                    a developing country

               6.1 Attitudes and its relation to behaviour
               6.2 Tax attitudes
               6.3 Statement specific responses indicating attitudes
               6.4 Perceptions on the role of the state and role performance
                     of the state
               6.5 Perceptions of the rational of taxation and perceived
                     Fairness of the state
               6.6 The changing role of the state in the globalized world
               6.7 Attitudes about tax compliance and evasion
               6.8 Attitudes and perceptions regarding tax laws and
                     tax administration fairness
               6.9 Perception of reasons for low tax compliance
              6.10 Respondents’ ranking for the strategies to increase
                      compliance
              6.11 Perception of self tax behaviour
              6.12 Past experience with the income tax department
              6.13 Taxpayer service
              6.14 Insights from the study
              6.15 Attitude and perception about the State and
                      the Governance
              6.16 Attitude and perception about the tax evasion of others
              6.17 Attitude towards state and governance and respondents’
                      Perceived tax behaviour
              6.18 Current tax behaviour of the respondents and their
                      past tax experiences
              6.19 Analysis with reference to background variables
              6.20 Insights in brief



Chapter 7 A Matter of Stick?
                 Nabbing the evader: The trajectory of Indian income
                 Tax enforcement
             
              7.1 The tax enforcement measures in India
              7.2 The power of search and seizure
              7.3 The search and seizure procedure as per Income tax Act
              7.4 The objectives and focus of the study
              7.5 The conversational interview
              7.6 Duration of search
              7.7 Seizure of valuables
              7.8 The interrogation, the disclosure and the retraction
              7.9 Analysis of the perception of conduct of search
             7.10 Behaviour of the search party
             7.11 Confidentiality of the search action
             7.12 Conduct of the search: What the officials say?
             7.13 Perception of post-search experiences
             7.14 Appeals against search assessments
             7.15 Punitive actions after the search
             7.16 Financial strains consequent to the search
             7.17 Emotional disturbances consequent to the search
             7.18 Health disturbances consequent to the search
             7.19 Familial and social support
             7.20 Why I was searched? Perceived reasons for search
             7.21 Why I was non-compliant? Perceived reasons for income
                     suppression / tax non-compliance
             7.22 Relationships after the search
             7.23 Social exposure and activity before and after search
             7.24 Religious activities before and after search
             7.25 Responses about the departmental proceedings after
                     the search
             7.26 Income Tax Department proximity before and
                     after search
             7.27 Anxiety of tax matters after completion of
                     all proceedings
7.28    Perceived impact of search on financial well being,
          business management and fiscal discipline
7.29    Perceived pre-search tax awareness perception and post-
         search tax awareness

Chapter 8  Tax Compliance and Tax Enforcement: Problems
                  and Prospects      


8.1    Procedural compliance and substantive compliance
8.2    The problem of enforcement
8.3    Tax payer –Tax authority game
8.4    Inter group comparison and fairness perception
8.5    The framing and overflowing
8.6    Multiple determinants of tax attitudes and resultant cognitive dissonance
8.7    Endogenous and exogenous stimuli
8.8    The evasion-avoidance ambiguity
8.9    Reciprocity as a factor and perception of corruption
8.10 Nature of state and taxpayer behavioural response
8.11Information on tax compliance in the public domain

Chapter 9  Taxation in a Globalized World: Transitional and
                   Transnational Challenges

                9.1 Is globalization good for the tax systems?
                9.2 The tax competition
                9.3 Wither welfare state?
                9.4 The need to see beyond tax rates
                9.5 Relevance for a Global Tax Research and Analysis
                      Organization
                9.6 Varying degrees of tax compliance
                9.7 Making People Pay

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